At the time this chapter goes into operation, the provisions of Ordinances Nos. 2 and 3, existing city sales and use tax ordinances, 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, however, that if for any reason it is determined that the city of La Puente is without power to adopt this chapter, 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 chapter, the provisions of Ordinances Nos. 2 and 3 (existing city sales and use tax ordinances) shall not be deemed to have been suspended, but shall be deemed to have been in full force and effect at the rate of one per cent continuously from and after October 1, 1956. 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 Nos. 2 and 3 (existing city sales and use tax ordinances) shall again be in full force and effect at the rate of one per cent. Nothing in this chapter shall be construed as relieving any person of the obligation to pay to the city of La Puente any sales or use tax accrued and owing by reason of the provisions of Ordinances Nos. 2 and 3 (existing city sales and use tax ordinances) in force and effect prior to and including September 31, 1956.
(Ord. 1 § 6608, added by Ord. 4; August 20, 1956)