At the time the provisions of this chapter went into effect, the provisions of Ordinances 544 and 569 were suspended and shall not again be of any force or effect until and unless for any reason the State Board of Equalization ceases to perform the functions incident to the administration and operation of the sales and use tax imposed by this chapter; provided, however, that if for any reason it is determined that the city is without power to adopt this chapter, or that the State Board of Equalization is without power to perform the function incident to the administration and operation of the taxes imposed by this chapter, the provisions of Ordinances 544 and 569 shall not be deemed to have been suspended, but shall be deemed to have been in full force and effect at the rate of 1% continuously from and after July I, 1957. Upon the ceasing of the State Board of Equalization to perform the functions incident to the administration and operation of the taxes imposed by this chapter, the provisions of Ordinances 544 and 569 shall again be in full force and effect at the rate of 1%. Nothing in this chapter shall be construed as relieving any person of the obligation to pay to the city any sales tax accrued and owing by reason of the provisions of Ordinances 544 and 569 in force and effect prior to and including June 30, 1957.
(`78 Code, § 3.28.070.)