(A) Eastern Standard Time and Eastern Daylight Time, as each is appropriate, shall be the official time within the city for the transaction of all city business.
(B) The time within which an act is required by law to be done shall be computed by excluding the first and including the last day; except that, when the last day falls on Sunday or a legal holiday, the act may be done on the next succeeding day that is not Sunday or a legal holiday.
(C) When a public office in which an act, required by law, is to be performed is closed to the public for the entire day that constitutes the last day for doing the act or before its usual closing time on that day, the act may be performed on the next succeeding day that is not a Sunday or a legal holiday.
(D) LEGAL HOLIDAY as used in this section means the following days:
(1) The first day of January, known as New Year’s day;
(2) The third Monday in January, known as Martin Luther King day;
(3) The third Monday in February, known as Washington-Lincoln Day;
(4) The day designated in the “Act of June 28, 1968”, 82 Stat. 250, 5 U.S.C. § 6103, as amended, for the commemoration of Memorial day;
(5) The nineteenth day of June, known as Juneteenth day;
(6) The fourth day of July, known as Independence day;
(7) The first Monday in September, know as Labor day;
(8) The second Monday in October, known as Columbus day;
(9) The eleventh day in November, known as Veteran’s day;
(10) The fourth Thursday in November, known as Thanksgiving day;
(11) The twenty-fifth day in December, known as Christmas day;
(12) Any day appointed and recommended by the Governor of Ohio or the President of the United States as a holiday.
(E) If any day designated in this section as a legal holiday falls on Sunday, the next succeeding day is a legal holiday.
(R.C. § l.14) (1982 Code, § 10.17)