On the operative date of Ord. 1095, of the City of Tulare, the date being January 1, 1974, the provisions of Ord. 540, shall be suspended and shall not again be of any force or effect until and unless for any reason the state’s Board of Equalization ceases to perform the functions incident to the administration and operation of the Sales and Use Tax imposed by Ord. 1095. Provided, however, that if for any reason it is determined that the City of Tulare is without power to adopt Ord. 1095, or that the state’s Board of Equalization is without power to perform the functions incident to the administration and operation of the taxes imposed by Ord. 540 shall not be deemed to have been suspended, but shall not 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’s Board of Equalization to perform the functions incident to the administration and operation of the taxed imposed by Ord. 540, shall again be in full force and effect at the rate of 1%. Nothing in this chapter shall be construed as relieving any person of the obligation to pay the City of Tulare any of the sales and use taxes accrued and owing by the reason of the provisions of Ord. 540 in force and effect prior to and including March 31, 1956.
(1995 Code, § 5.08.170)