Section 130404 Of Article 9. Transaction And Use Taxes In The County Of Orange From California Public Utilities Code >> Division 12. >> Chapter 4. >> Article 9.

. (a) Any transactions and use tax ordinance adopted pursuant to this article shall be operative on the first day of the first calendar quarter commencing more than 120 days after adoption of the ordinance.
  (b) Prior to the operative date of the ordinance, the commission shall contract with the State Board of Equalization to perform all functions incident to the administration and operation of the ordinance.