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.
(Prior Code, Art. 27, § 5)