2-2-5: DELINQUENT NOTICES, PAYMENTS, REMITTANCES OR OTHER FILINGS:
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. 2001-7, 1-15-2001)