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of the City of Santa Aha for the word "State" when that word is used as part of the title of the State Controller, the State Treasurer, the State Board of Control, the State Board of Equali- zation, or the name of the State Treasury, or of the Constitution of the State of California; nor shall the name of the City be sub- stituted for that of the State in any section when the result of that substitution would require action to be taken by or against the City or any agency thereof rather than by or against the State Board of Equalization, in performing the functions incident to the administration or operation of this Ordinance; and neither shall the substitution be deemed to have been made in those sections, including but not necessarily limited to, sections referring to the exterior boundaries of the State of California, where the result of the substitution would be to provide an exemption from this tax with respect to certain storage, use or other consumption of tangi- ble personal property which would not other~ise be exempt from this tax while such storage, use or other consumption remains subject to tax by the State under the provisions of Part I of Division 2 of the said Revenue and Taxation Code, or to impose this tax with respect to certain storage, use or other consumption of tangible personal property which would not be subject to tax by the State under the s~id provisions of that Code; and in addition, the name of the City shall not be substituted for that of the State in Sec- tions 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797 and 6828 of the said Revenue and Taxation Code as adopted. (3) There shall be exempt from the tax due under this section: (i) The amount of any sales or use tax imposed by the State of California upon a retailer or consumer. (ii) The storage, use or other consumption of tangi- ble personal property, the gross receipts from the sale of or the -6-