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A return or remittance which is transmitted to the city by United States mail is deemed filed or received on the date shown by the post office cancellation mark stamped upon the envelope containing it.

The city treasurer, for good cause shown, may extend the time for making and filing any return, and may grant such reasonable additional time within which to make and file returns as the city treasurer may deem proper, but any permanent extension granting the taxpayer a reporting date without penalty more than 10 days beyond the due date, and any extension in excess of 30 days, shall be conditional on payment of an amount to be determined by the treasurer, which shall be approximately equal to the estimated tax liability for the reporting period or periods for which the extension is granted.

The treasurer may refuse to accept any return which is not accompanied by a remittance of the tax shown to be due thereon. When such return is not accepted, the taxpayer is deemed to have failed or refused to file a return and shall be subject to the procedures provided in BMC 5.08.160. (Ord. 814 § 12, 1976).