A. At the time the ordinance codified in this chapter goes into operation, the provisions of Ordinances Nos. 716, New Series, and amendments thereto, and 877, New Series, and amendments thereto, shall be suspended and shall not again be of any force or effect until and unless for any reason the State Board of Equalization ceases to perform the functions incident to the administration and operation of the sales and use tax imposed by this chapter; provided, however, that if for any reason it is determined that the city is without power to adopt this chapter, or that the State Board of Equalization is without power to perform the functions incident to the administration and operation of the taxes imposed by this chapter, the provisions of Ordinances Nos. 716, New Series, and amendments thereto, and 877, New Series, and amendments thereto, shall not be deemed to have been suspended, but shall be deemed to have been in full force and effect at the rate of ninety-hundredths of one percent continuously from and after January 1, 1957, to July 1, 1959; and at the rate of 0.985 of one percent from and after July 1, 1959, to and including June 30, 1960; and at the rate of 0.977 of one percent from and after July 1, 1960, to and including June 30, 1961; and at the rate of one percent from and after July 1, 1961, to and including September 30, 1961; and at the rate of 0.967 of one percent from and after October 1, 1961; and at the rate of 0.972 of one percent after July 1, 1965, and at the rate of 0.904 of one percent from and after January 1, 1969, and at the rate of 0.951 of one percent from and after July 1, 1969; and at the rate of one percent from and after October 1, 1981.

B. Upon the ceasing of the State Board of Equalization to perform the functions incident to the administration and operation of the taxes imposed by this chapter, the provisions of Ordinances Nos. 716, New Series, and amendments thereto, shall again be in full force and effect at the rate of one percent.

C. Nothing in this chapter shall be construed as relieving any person of the obligation to pay to the city any sales or use tax accrued and owing by reason of the provisions of Ordinances Nos. 716, New Series, and amendments thereto, and 877, New Series, and amendments thereto, in force and effect prior to and including December 31, 1956. (Ord. 2650 § 4, 1981; prior code § 6.08.080)