§ 35.059  LATE PAYMENT.
   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.
(1999 Code, § 35.59)  (Ord. 3039, passed 1-2-2001)