In adopting the provisions of Cal. Rev. and Tax. Code Part 1 of Division 2, wherever the state is named or referred to as the taxing agency, the name of the city shall be substituted therefor. Such substitution, however, shall not be made when the word “state” is used as part of the title of the State Controller, the State Treasurer, the State Board of Control, the State Board of Equalization, the State Treasury, or the Constitution of the State. Such substitution shall not be made 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 administra-tion or operation of the provisions of this article. Such substitution shall not be made in those sections, including, but not necessarily limited to sections referring to the exterior boundaries of the state, where the result of the substitution would be to provide an exemption from the 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 consumption remains subject to tax by the state under the provisions of Cal. Rev. and Tax. Code Part 1 of Division 2, 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 said code. Such substitution shall not be made in Cal. Rev. and Tax. Code §§ 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797, or 6828. Such substitution shall not be made for the word “state” in the phrase “retailer engaged in business in this state” in Cal. Rev. and Tax. Code § 6203 or in the definition of that phrase in said § 6203.
('66 Code, § 3-5.210) (Ord. 232-C-S, passed 11-8-73)