Prior to the operative date, the city shall contract with the state board of equalization to perform all functions incident to the administration and operation of this sales and use tax chapter; provided, that if the city shall not have 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 rather than the first day of the first calendar quarter following the adoption of this chapter. (Ord. 515, 10-16-1973)