Prior to the operative date, the city shall contract with the State Board of Equalization to perform all functions incidental to the administration and operation of this transactions and use tax ordinance; provided, that if the city has not contracted with the State Board of Equalization prior to the operative date, it shall nevertheless so contract and in such a case the operative date shall be the first day of the first calendar quarter following the execution of such a contract. (Ord. 654 § 1 (part), 2012).