3-1-105: CONTRACT FOR STATE ADMINISTRATION:
The city shall contract with the state board of equalization to perform all functions incident to the administration or operation of the sales and use tax under this article, which shall continue in effect so long as the county of Los Angeles has an operative sales and use tax ordinance enacted pursuant to part 1.5 of division 2 of the state Revenue and Taxation Code. (1962 Code § 8-2)