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.
(1974 Code, § 1-14-5) (Ord. 2001-01-6, passed 1-9-2001)