(A) 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:
(1) Physically received by the City of Mattoon on or before the due date, or
(2) 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.
(B) Any payment or remittance received for a tax period shall be applied in the following order:
(1) First to the tax due for the applicable period;
(2) Second to the interest due for the applicable period; and
(3) Third to the penalty for the applicable period.
(Ord. 2001-5047, passed 1-16-2001)