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 United States postmark dated on or before the due date, properly addressed to the city, with adequate postage prepaid.
(1980 Code, § 17.605) (Ord. 8892, passed 12-26-2000; Ord. 9359, passed 11-19-2018)