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or when the local tax is collected by way of deduction from refunds of motor vehicle fuel license taxes, the Board may distribute or charge such local tax to all confonning taxing jurisdictions in the county in which the sale o~ llse occurred using the ratios reflected by the distribution of taxes collected from all other taxpayers in that county. To the extent that this cannot be done in a manner consistent with the economic and efficient performance of the duties of the Board under the Revenue and Taxation Code and the provisions of this Agreement, the Board may dis- tribute or charge such local tax to all conforming taxing jurisdictions of this State using the ratios reflected by the distribution of taxes collected from all other taxpayers in the State. C. Motor Vehicles. For the purposes of the foregoing allocation with respect to vehi- cles required to be registered under the Vehicle Code, the address of the registered owner appearing upon the application for registration may be used by the Board in determining the county of use. ARTICLE IV COMPENSATION A. Numerator. The cost of administering Parts 1 and 1.5 of Division 2 of the Revenue and Taxation Code and the conforming local sales and use tax ordinances for each fiscal year shaH be determined in the manner herein set forth. Such cost shall include costs incurred by the Board and by other State agencies, including but not limited to the Anomey General, the State Controller, ,the State Personnel Board, -the State Treasurer, and the Department of Finance. Such cost is referred to as u-the administrative cost". B. Denom,inator. The amounts transferred during each fiscal year (rom the Retail Sales Tax Fund to conforming taxing jurisdictions and to the General Fund of the State, pursuant to Section 7102 of the Revenue and Taxation Code, together with amo.wa.as withheld pwsual to this Article of this Agreement, ,shall be determined. SilI'Ca aMOUAts 8ft refesn:d to .5 Hiae tax distributed' t. C. R auo. The administrative cost for the fiscal year shall be compared to ahe tax dis-, tributed during the fiscal year and a percentage computed. Such percentage shall be rounded off 10 the nearest one hundredth of one percent. This percentage is referred to as uthe actual cost percentage" for the fiscal year. The actual cost percentage computed for the most recent fiscal year is referred to as "the tentative cost percentage". D. Compensation. From the amounts otherwise available for distribution to the City during a fiscal year, the Board is entitled to the actual cost peN:entage of such amounts as compensation to the Board and reimbursement to it for the cost of renderinK the service of ad. ministering the City ordinance. There shall he withheld from amounts collected for the City the tentative cost percentage of such amounts. When the actual cost percentage for a fiscal year bas heen computed, the amounts which should have been withheld shall be determined. If these amounts are less than those withheld using a tentative cost percentage, ,the excess shall be included in tbe next distribution of money to the City; if more, the deficiency shall be withheld from the next distribution to the City. E. Computation and notification. The costs and percentages required by thi~ Article shaH be computed by the Board and approved by the Department of Finance. The Board win notify the City 01 the results of its computations at least fifteen days before they are submitted to the Department 01 Finance for awmvaL * ..... a _'.r ., l..a. ...a," - ~ -