892.05 LATE PAYMENT.
   Any notice, payment, remittance or other filing required to be made to the City pursuant to any tax ordinance shall be considered late unless it is:
   (a)   Physically received by the City on or before the due date; or
   (b)   Received in an envelope or other container displaying a valid, readable U.S. postmark dated on or before the due date, properly addressed to the City, with adequate postage prepaid.
(Ord. 755. Passed 2-12-01.)