At the time this chapter goes into operation, the provisions of Ords. 168 N.S, 177 N.S., and 198 N.S. shall be suspended and shall not again be of any force and 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 taxes imposed by the provisions of this chapter; provided, however, if for any reason it is determined that the city is without power to adopt the provisions of 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 Ords. 168 N.S., 177 N.S., and 198 N.S. 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 April 1, 1957. 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 Ords. 168 N.S., 177 N.S., and 198 N.S. shall again be in full force and effect at the rate of 1%. Nothing in this chapter shall be construed as relieving any person of the obligation to pay to the city any sales or use tax accrued and owing by reason of the provisions of Ords. 168 N.S, 177 N.S., and 198 N.S. in force and effect prior to and including March 31, 1957.
('61 Code, § 8-2.16) (Ord. 212 C.S, passed 1-2-74)