(a) Due Date. Any filing required by this chapter must be received by the date specified.
(b) Time of Receipt. The date of receipt shall be the earlier of the date physically received by the Commissioner; or the postmark date on the filing, provided such filing is physically received by the Commissioner by the tenth day following the postmark date on the filing.
(c) Delay. No extension shall be granted for an untimely filing, regardless if such delay was caused by an error of the carrier, misrouted mail, or improperly addressed mail.
(d) Automatic Extension.
(1) Where timely receipt is a condition of compliance with any provision of this chapter and the last day for such receipt falls on a Saturday or Sunday, the last day for compliance shall be extended to the following Monday.
(2) Where timely receipt is a condition of compliance with any provision of this chapter and the last day for such receipt falls on a federal holiday or a day that City Hall is not open for business, the last day for compliance shall be extended to the following day.
(Ord. No. 878-09. Passed 7-1-09, eff. 7-8-09)