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 ordinance enacted in accordance with Cal. Rev. & Tax. Code Div. 2, Part 1.5 (commencing with §§ 7200 et seq.) by any city and county, county, or city in this State;
('65 Code, § 33-8) (Ord. No. CS-790 § 2 (part))