The provisions of this chapter shall be operative January 1, 1974, and prior thereto, the city shall contract with the State Board of Equalization to perform all the functions incident to the administration and operation of this sales and use tax law; provided, however, if the city shall not have contracted with the State Board of Equalization prior to the operative date, the city 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 contract rather than the first day of the first calendar quarter following the adoption of this chapter.
('61 Code, § 8-2.04) (Ord. 206 C.S., passed 10-31-73)