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(ii) Receipts from the sale of tangible personal property upon which a sales or use tax has become due by reason of the same transaction to any other city and county, county other than the county in which this City is located, or city in this State under a sales or use tax ordinance enacted by that city and county, county other than the county in which this City is located, or city in this State in accordance with Part 1.5 of Division 2 of the said Revenue and Taxation Code. (iii) Receipts from sales to operators of conm~on car- rier and waterborne vessels of property to be used or con- sumed in the operation of such common carriers or water- borne vessels principally outside of this City. SECTION 242~. Use Tax. (a) An excise tax is hereby imposed on the storage, use or other consumption in the City of Santa Ana of tangible personal property purchased from any retailer on or after ~e operative date of this Ordinance, for storage, use or other consumption in the City at the rate of one percent (1%) of the sales price of the property. The sales price shall include delivery charges when such charges are subject to State sales or use tax regardless of the place to which delivery is made. (b) (1) Except as hereinafter provided, and except insofar as they are inconsistent with the provisions of Part 1.5 of Divi- sion 2 of the said Revenue and Taxation Code, all of the provisions of Part I of Division 2 of said Code, as amended mud in force and effect on April l, 1956, applicable to use taxes are hereby adopt- ed and made a part of this section as though fully set forth here- in. (2) Wherever, and to the extent that, in Part i of Divi- sion 2 of the said Revenue and Taxation Code the State of Cali- fornia is named or referred to as the taxing agency, the City of Santa Ana shall be substituted therefor. Nothing in this sub- division shall be deemed to require the substitution of the name '5-