§ 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)