Prior to the operative date, the Town shall contract with the State Board of Equalization to perform all functions incident to the administration and operation of this chapter; provided however, that if the Town 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. (Ord. 264, 11-8-2016)