This chapter shall become operative on April 1, 1957, and prior thereto the town shall contract with the state’s Board of Equalization to perform all functions incident to the administration and operation of the sales and use tax regulations; provided that, if the town shall not have contracted with the state’s Board of Equalization, as above set forth, prior to April 1, 1957, this chapter shall not be operative until the first day of the first calendar quarter following the execution of such a contract by the town and by the state’s Board of Equalization; provided further that, this chapter shall not become operative prior to the operative date of the uniform local sales and use tax ordinance of the county.
(Prior Code, § 3.08.030)