§ 36.05  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.
(Ord. 2000-37, passed 12-11-00)