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.
(2000 Code, § 3.28.050) (Ord. 2493, § 5, passed - -2000)