(a) Except as provided in subsection (b) of this section, all notices, orders, and other communications required to be given to a retailer or taxpayer under this article shall be sent by first class mail to such retailer or taxpayer at his or her last known address. The first class mailing of any notice, order, or communication creates a presumption that such notice or order was received by the retailer or taxpayer.

(b) Notwithstanding subsection (a) of this section, and notwithstanding any other provisions of law, a retailer or taxpayer may voluntarily elect to receive any notice, order or other communication as required by this article by e-mail. If the retailer or taxpayer elects to receive such notices, orders or other communications by e-mail the retailer or taxpayer has a duty to inform the City of their current e-mail address and has an ongoing duty to inform the City of any change in e-mail address within one day of any change. The city shall maintain a record of the retailer's or taxpayer's e-mail address. The city shall keep a copy of all notices, orders and communications sent to the retailer or taxpayer by e-mail and shall keep a record of the retailer or taxpayer viewing the such notices, orders or communications for a period of two years. This record creates a presumption of receipt by the retailer or taxpayer and is prima facie proof that the notice, order, or other communication was received by the retailer or taxpayer. (Code 1979, § 36-44; Ord. No. 2017-13, § 16, 4-3-2017)