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ORDINANCE NS-l187 PAGE THREE Treasury, or the Constitution of the State of California; the substitution shall not be made when the result of that substi- tution 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; the substi- tution shall not be made in those sections, including, but not necessarily limited to, sections referring to the exterior boun- daries of the State of California, where the result of the sub- stitution would be to provide an exemption from this tax with respect to certain sales, storage, use or other consumption of tangible personal property which would not otherwise be exempt from this tax while such sales, storage, use or other consump- tion remain subject to tax by the State under the provisions of Part 1 of Division 2 of the Revenue and Taxation Code, or to impose this tax with respect to certain sales, storage, use or other consumption of tangible personal property which would not be subject to tax by the State under the said provisions of that Code; the substitution shall not be made in Sections 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797 or 6828 of the Revenue and Taxation Code; and the substitution shall not be made for the word "State" in the phrase "retailer engaged in business in this State" in Section 6203 or in the definition of that phrase in Section 6203. Sec. 35-60. PERMIT NOT REQUIRED. If a seller's permit has been issued to a retailer under Section 6067 of the Revenue and Taxation Code, an additional seller's permit shall not be required by this article. Sec. 35-61. EXCLUSIONS AND EXEMPTIONS. (Where the assess- ment ratio exceeds that required for local assessments by Sec- tion 401 Revenue and Taxation Code.) There shall be excluded from the measure of tax: (a) The amount of any sales or use tax imposed by the State of California upon a retailer or consumer. (b) The storage, use or other consumption of tangible personal property, the gross receipts from the sale of which has been subject to sales tax under a sales and use tax ordi- nance enacted in accordance with Part 1.5 of Division 2 of the Revenue and Taxation Code by any city and county, county, or city in this State. (c) The gross receipts from sales to, and the storage, use or other consumption of property purchased by, operators of common carriers and waterborne vessels to be used or consumed in the operation of such common carriers or waterborne vessels principally outside this city. (d) The storage or use of tangible personal property in the transportation or transmission of persons, property or communications, or in the generation, transmission or,distri- bution of electricity or in the manufacture, transmission or distribution of gas in intrastate, interstate or foreign com- merce by public utilities which are regulated by the Public Utilities Commission of the State of California. Sec. 35-62. EXCLUSIONS AND EXEMPTIONS. (Where the assess- ment ratio equals that required for local assessments by Section 401 Revenue and Taxation Code.) (a) The amount subject to tax shall not include any sales