It is hereby declared to be the legislative intent of the city, acting through its
duly elected representatives, that, for purposes of this article, the tax imposed
hereunder be reduced by the amount of such tax which the city is prohibited from collecting
under the state and federal Constitutions and laws of the United States by reason
of a tax legally imposed and paid, in respect to a sale of tangible personal property,
a product, or a service taxable hereunder, to another state or local, including municipal,
government.
