§ 8-2.408. Existing Sales and Use Tax Law Suspended.


Latest version.
  • At the time this article goes into operation, the then existing provisions of Article 1, Chapter 2, Title 8 of the Modesto Municipal Code 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 hereby imposed; provided, however, that if for any reason it is determined that the City of Modesto is without power to adopt this article, 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 article, the provisions of Article 1, Chapter 2, Title 8 of the Modesto Municipal Code shall not be deemed to have been suspended, but shall be deemed to have been in full force and effect at the rate of one (1) percent continuously from and after April 1, 1957. 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 article, the provisions of Article 1, Chapter 2, Title 8 of the Modesto Municipal Code shall again be in full force and effect at the rate of one (1) percent. Nothing in this article shall be construed as relieving any persons of the obligation to pay to the City of Modesto any sales or use tax accrues and owing by reason of the provisions of Article 1, Chapter 2, Title 8 of the Modesto Municipal Code in force and effect prior to the operative date of this article.

(Added by Ord. 144-C.S., effective 2-6-57)