Prior to the operative date, this 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; provided, that if this 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 initial adoption of this Article. (1990 Revs.)