There shall be excluded from the measure of tax:
(A) The amount of any sales or use tax imposed by the state upon a retailer or consumer;
(B) The storage, use, or other consumption of tangible personal property, the gross receipts from the sale of which have been subject to sales tax under a sales and use tax ordinance enacted in accordance with the provisions of Cal. Rev. and Tax. Code Part 1.5 of Division 2 by any city and county, county, or city in the 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 the city; and
(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 distribution of electricity, or in the manufacture, transmission, or distribution of gas in intrastate, interstate, or foreign commerce by public utilities which are regulated by the Public Utilities Commission of the State.
('66 Code, § 3-5.212) (Ord. 232-C-S, passed 11-8-73)