At the time this Article goes into operation, the provisions of Ordinance Nos. 820 C.S. and 821 C.S. of the City, as amended, 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, that if for any reason it is determined that the City 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 Ordinance Nos. 820 C.S. and 821 C.S., as amended, shall not be deemed to have been suspended, but shall be deemed to have been in full force and effect at the rate of 1% continuously from and after July 1, 1956. 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 Ordinance Nos. 820 C.S. and 821 C.S., as amended, shall again be in full force and effect at the rate of 1%. Nothing in this Article shall be construed as relieving any person of the obligation to pay to the City any sales or use tax accrued and owing by reason of the provisions of Ordinance Nos. 820 C.S. and 821 C.S., as amended, in force and effect prior to and including June 30, 1956.