Prior to the operative date, the City shall contract with the State Board of Equalization to perform all functions incident to the administration and operation of the transactions and use tax ordinance codified in this Article; provided, that if the City 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. 3504 § 2, 2014)