At the time this ordinance goes into operation, the provisions of Section 21.199 and Article 1.5 of Chapter 2, Los Angeles Municipal Code, 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 Los Angeles is without power to adopt this ordinance, 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 ordinance, the provisions of Section 21.199 and Article 1.5 of Chapter 2, Los Angeles Municipal Code, 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 percent (1%) continuously from and after April 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 ordinance, the provisions of Section 21.199 and Article 1.5 of Chapter 2, Los Angeles Municipal Code, shall again be in full force and effect at the rate of one percent (1%). Nothing in this ordinance shall be construed as relieving any person of the obligation to pay the City of Los Angeles any sales or use tax accrued and owing by reason of the provisions of Section 21.199 and Article 1.5 of Chapter 2. Los Angeles Municipal Code, in force and effect prior to and including March 31, 1956.