Section 40331 Of Article 2. Transactions And Use Taxes And Revenue Bonds From California Public Utilities Code >> Division 10. >> Part 4. >> Chapter 8. >> Article 2.

. Any transactions and use taxes ordinance adopted pursuant to this article shall be operative on the first day of the first calendar quarter commencing more than 120 days after the approval of such ordinance by the electors as provided in this article. Prior to the operative date of the ordinance, the district shall contract with the State Board of Equalization to perform all functions incident to the administration and operation of the ordinance.