Whenever any payment, statement, report, request or other communication is due, it must be received by the Tax Administrator on or before the final due date. A postmark will not be accepted as timely remittance. Unless otherwise specifically provided under other provisions of this chapter, the taxes required to be paid pursuant to this chapter shall be deemed delinquent if not received by the Tax Administrator on or before the due date as specified in § 3.38.050. If the due date would fall on a Friday, Saturday, Sunday, or a holiday observed by the city, the due date shall be the next regular business day on which the city is open to the public.
(Ord. 3352 § 1 (part), 2022.)