3.12.010   State cigarette tax.
   In order to comply with the requirements of those provisions of Chapter 963 of the Statutes of 1967 which provide that state cigarette tax revenues may not be allocated to any city imposing a selective local tax on, or with respect to, the sale, distribution, use, consumption or holding of cigarettes or any other tobacco product, after October 1, 1967, the provisions of Sections 1900 through 1912 of the Ordinance Code relating to the imposition, collection and enforcement of a cigarette tax shall be suspended on and after October 1, 1967, and shall remain suspended and thereafter be of no force and effect so long as the provisions of the Revenue and Taxation Code of the State of California as modified by said Chapter 963 and pursuant to which the city is entitled to receive the allocation specified therein of the state cigarette tax revenues, are effective; provided, however, that in the event said Revenue and Taxation Code shall be further amended so that the city is not entitled to receive the allocation of the state cigarette tax revenues specified in said Chapter 963, then the said provisions of Sections 1900 through 1912 of the Ordinance Code shall upon the effective date of such amendment become operative and effective; and further, provided, that in the event the provisions of said revenue and taxation code, as added by said Chapter 963, and pursuant to which the city is entitled to receive the allocation specified therein of the state cigarette tax revenues, are for any reason declared invalid, then and in that event the said provisions of Sections 1900 through 1912 of the Ordinance Code shall not be deemed to have been suspended but shall be deemed to have been in full force and effect continuously from and after October 1, 1967. Nothing in this chapter shall be construed as relieving any person of the obligation to pay the city any cigarette tax accrued and owing by reason of said provisions of Sections 1900 through 1912 of the Ordinance Code in force and effect prior to and including September 30, 1967. (Prior code § 1900)