Whenever any provision of the City Code creates a tax collected by or paid to the City, unless otherwise noted in the Code such tax may be remitted by U.S. mail, postage prepaid and deposited in the regular mail and postmarked on or before the scheduled due date, and such tax shall be deemed to be received on the date postmarked regardless of when it is actually received. The City shall assume no responsibility for errors or mistakes made by the U. S. Postal Service, and it shall remain the responsibility of the taxpayer to ensure that the tax is remitted and received in a timely fashion. (Ord 3245; 03/1999)