At the time this subchapter goes into operation, the provisions of Ordinance Nos. 576, 641, 708, and 731 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 tax hereby imposed; provided, however, that if for any reason it is determined that the city is without power to adopt this subchapter, 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 subchapter, the provisions of Ordinance Nos. 576, 641, 708, and 731 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, 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 subchapter, the provisions of Ordinance Nos. 576, 641, 708 and 731 shall again be in full force and effect at the rate of 1%. Nothing in this subchapter 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 Ordinance Nos. 576, 641, 708 and 731 in force and effect prior to and including March 31, 1956.
('65 Code, § 3-6.208) (Ord. 717, passed - - )