The tax imposed by this Chapter shall not apply:
A. To any Distributor that is not subject to taxation by the City under the laws of the United States or the State of California;
B. To any Distribution of a Sugar-sweetened beverage product to a Retailer with less than $100,000 in annual gross receipts, as defined in Section 9.04.025, in the most recent year;
C. To any Distribution of Natural or common sweeteners; or
D. To any Distribution of Added caloric sweeteners to a Food Products Store as defined in Section 23F.04.010, if the Food Products Store then offers the Added caloric sweetener for sale for later use by customers of that store.