Section 98294 Of Article 8.5. Retail Transactions And Use Tax From California Public Utilities Code >> Division 10. >> Part 10. >> Chapter 6. >> Article 8.5.

. If the district shall not have 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 case, the operative date shall be the first day of the first calendar quarter following the execution of the contract.