5.12.280 Payments and communications made by mail.

(A) Whenever any payment, statement, report, request or other communication received by the director of finance is received after the time prescribed by the gross receipts tax provisions of this chapter for the receipt thereof, but is in an envelope bearing a postmark showing that it was mailed prior to the time prescribed in this chapter for the receipt thereof, the director of finance may regard such payment, statement, report, request or other communication as having been timely received.

(B) If the due day falls on Saturday, Sunday or a holiday, the due day shall be the next regular business day on which City Hall is open to the public.