If a remittance to cover a payment required by this chapter to be made to the Tax Collector on or before a specified date is sent through the United States mail, properly addressed with postage prepaid, it shall be deemed to have been received by the Tax Collector on the date shown by the post office cancellation mark stamped upon the envelope containing the remittance, or on the date it was mailed if proof satisfactory to the Tax Collector establishes that the mailing occurred on an earlier date. Nothing in this section shall be construed as constituting payment of any remittance required, unless the remittance is actually received by the Tax Collector.
(1995 Code, § 5.68.080)