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City of San Mateo Municipal Code.


This chapter shall become operative on January 1, 1961, and prior thereto this city shall contract with the State Board of Equalization to perform all functions incident to the administration and operation of this chapter relating to sales and use taxes; provided, that if this has not contracted with the said State Board of Equalization, as above set forth, prior to January 1, 1961, this chapter shall not be operative until the first day of the first calendar quarter following the execution of such a contract by the City and by the State Board of Equalization, provided further that this chapter shall not become operative prior to the operative date of the Uniform Local Sales and Use Tax Ordinance of the county.