Any notice, pay­ment, remit­tance or oth­er fil­ing required to be made to the Coun­ty pur­suant to any tax ordi­nance shall be con­sid­ered late unless it is:

(A) phys­i­cal­ly received by the Coun­ty on or before the due date, or

(B) received in an enve­lope or oth­er con­tain­er dis­play­ing a valid, read­able U.S. post­mark dat­ed on or before the due date, prop­er­ly addressed to the Coun­ty, with ade­quate postage prepaid.