Before the operative date, the city must contract with the State Board of Equalization to perform all functions incident to the administration and operation of this transactions and use tax chapter; provided, that if the city cannot have contracted with the State Board of Equalization before the operative date, it must nevertheless so contract and in such a case the operative date is the first day of the first calendar quarter following the execution of such a contract.
(‘81 Code, § 3.08.050) (Am. Ord. 1267, passed 12-2-16)