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(1) Wherever the State of California is named or referred to as <br /> the taxing agency, the name of this city shall be substituted therefor. <br /> However, the substitution shall not be made when: <br /> (A) The word "State" is used as a part of the title of the <br /> State Controller, State Treasurer, State Board of Control, State Board of <br /> Equalization, State Treasury, or the Constitution of the State of California; <br /> (B) The result of that substitution would require action to <br /> be taken by or against this city or any agency, officer, or employee thereof <br /> rather than by or against the California Department of Tax and Fee <br /> Administration, in performing the functions incident to the administration or <br /> operation of this article. <br /> (C) In those sections, including, but not necessarily limited <br /> to sections referring to the exterior boundaries of the State of California, <br /> where the result of the substitution would be to: <br /> (i) Provide an exemption from this tax with respect <br /> to certain sales, storage, use or other consumption of tangible personal <br /> property which would not otherwise be exempt from this tax while such <br /> sales, storage, use or other consumption remain subject to tax by the state <br /> under the provisions of Part 1 of Division 2 of the Revenue and Taxation <br /> Code, or; <br /> (ii) Impose this tax with respect to certain sales, <br /> storage, use or other consumption of tangible personal property which <br /> would not be subject to tax by the state under the said provision of that <br /> code. <br /> (D) In Sections 6701 , 6702 (except in the last sentence <br /> thereof), 6711, 6715, 6737, 6797 or 6828 of the Revenue and Taxation <br /> Code. <br /> (2) The word "city" shall be substituted for the word "State" in the <br /> phrase "retailer engaged in business in this State" in Section 6203 and in <br /> the definition of that phrase in Section 6203. <br /> Sec. 35-209. - Permit not required. <br /> If a seller's permit has been issued to a retailer under Section 6067 <br /> of the Revenue and Taxation Code, an additional transactor's permit shall <br /> not be required by this article. <br /> Sec. 35-210. - Exemptions and exclusions. <br /> (1) Measure of Tax. There shall be excluded from the measure <br /> of the transactions and use tax the amount of any sales tax or use tax <br /> Resolution No. 2018-058 <br /> Page 9 of 14 <br />