At the time this subchapter goes into operation, the provisions of Ord. 166 (existing city sale and use tax ordinance) shall be 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 hereby imposed; provided, if for any reason it is determined that the city is without power to adopt this subchapter, or that the State Board of Equalization is without power to perform the functions incident to the administration and operation of the taxes imposed by this subchapter, the provisions of Ord. 166 (existing city sales and use tax ordinance) 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 the operative date of this subchapter. 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 subchapter, the provisions of Ordinance 166 (existing city sales and use tax ordinance) shall again be in full force and effect at the rate of 1%. Nothing in this subchapter shall be construed as relieving any person of the obligation to pay to the city any sales or use tax accrued and owing by reasons of the provisions of Ord. 166 in force and effect prior to the operative date of this subchapter.
('61 Code, § 20.9) (Ord. 263, passed - - )