§ 26-330. Payments considered received on due date.  


Latest version.
  • (a)

    The payment of any tax levied by this article must be received by the Collector as follows to be considered as paid on or before the due date:

    (1)

    Actual receipt, in person or by mail, by the Collector on or before the due date; or

    (2)

    Receipt of a remittance by mail bearing a U.S. postmark on or before 12:00 midnight of the due date.

    (b)

    Whenever the due date of any City tax is a Saturday, Sunday or legal holiday, such payments may be made on the next succeeding business day, without penalty.

    (Code 1993, § 27-61; Code 2004, § 98-96)

(Code 1993, § 27-61; Code 2004, § 98-96)