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. M-81-00, 12-18-2000)