Section 102354 Of Article 8. Retail Transactions And Use Tax From California Public Utilities Code >> Division 10. >> Part 14. >> Chapter 5. >> Article 8.

. (a) Prior to the operative date of the transactions and use tax ordinance, the district shall contract with the State Board of Equalization to perform all functions incidental to the administration and operation of the ordinance.
  (b) If the district has not contracted with the State Board of Equalization prior to the operative date of its transactions and use tax ordinance, 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 the contract.