Chapter 5.08 Uniform Local Sales and Use Tax
Section 5.08.170 Exsiting sales and use tax ordinance suspended.
On the operative date of Ordinance No. 1095, of the City of Tulare said date
being the first day
of January, 1974, the provisions of Ordinance No. 540, 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 Ordinance No. 1095. Provided, however, that if for any reason it is determined that
the City of Tulare is without power to adopt Ordinance No. 1095, 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 said Ordinance No. 540 shall not be deemed to have been
suspended, but shall not be deemed to have been in full force and effect at the rate of one percent
(1%) continuously from and after the first day of April, 1956. Upon the ceasing of the State
Board of Equalization to perform the functions incident to the administration and operation of
the taxed imposed by Ordinance No. 540, shall again be in full force and effect at the rate of one
percent (1%). Nothing in this Ordinance shall be construed as relieving any person of the
obligation to pay the City of Tulare any of the Sales and Use Taxes accrued and owing by the
reason of the provisions of Ordinance No. 540 in force and effect prior to and including March
31, 1956. (Prior code § 5-2-17)