At the time this chapter goes into operation, the provisions of Ordinance Nos. 442, N.C.S., and 433, N.C.S. (existing city sales and use tax ordinances), 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 imposed; provided, however, that if for any reason it is determined that the city is without power to adopt this chapter 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 chapter, the provisions of Ordinance Nos. 442, N.C.S., and 443, N.C.S. (existing city sales and use tax ordinances), shall not be deemed to have been suspended, but shall be deemed to have been in full force and effect at the rate of one percent 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 chapter, the provisions of Ordinance Nos. 442, N.C.S., and 443, N.C.S. (existing city sales and use tax ordinances), shall again be in full force and effect at the rate of one percent. Nothing in this chapter 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. 616 C.S., 619 C.S., 622 C.S., 625 C.S., 117 N.C.S. and 217 N.C.S., and all amendments thereto in force and effect prior to and including June 30, 1956. (Ord. 444 NCS §8; prior code §23.12.)