Prior to January 1, 1965, 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 law; provided, however, if the City shall not have contracted with the State Board of Equalization prior to January 1, 1965, 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 January 1, 1965.
(§ 5, Ord. 6)