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or when the local tax is collected by way of deduction from, or when a refund of local tax is <br />made in conjunction with, refunds of motor vehicle fuel license taxes, or when local tax is col- <br />lected and direct allocation is impractical, the Board may distribute or charge such local tax to <br />all conforming taxing jurisdictions in the county in which the sale or use occurred using the <br />ratios reflected by the distribution of taxes collected from all other taxpayers in that county. <br />To the extent that this cannot be done in a manner consistent with the economic and efficient <br />performance of the duties of the Board under the Revenue and Taxation Code and the provisions <br />of this Agreement, the Board may distribute or charge such local tax to all conforming taxing <br />jurisdictions of this State using the ratios reflected by the distribution of taxes collected from <br />all other taxpayers in the State. In making allocations under this paragraph county tax imposed <br />at a rate in excess of 1 percent shall be excluded. <br />C. Vehicles, Vessels, and Aircraft. For the purposes of allocating local tax with <br />respect to vehicles required to be registered or identified under the Vehicle Code, and with <br />respect to vessels and aircraft, the address of the registered owner appearing upon the applica- <br />tion for registration or identification may be used by the Board in determining the city of use. <br />To the extent this cannot be done in a manner consistent with the economic and efficient perfor- <br />mance of the duties of the Board under the Revenue and Taxation Code and this Agreement, the <br />Board may allocate tax with respect to such vehicles, vessels, and aircraft in the manner pro- <br />vided in Paragraph B of this Article. <br />ARTICLE IV <br />COMPENSATION <br />The City agrees to pay the Board as the Board's cost of administering the City ordi- <br />nances such amount as is provided by law. Such amounts shall be deducted from the taxes <br />collected by the Board for the City. <br />ARTICLE V <br />MISCELLANEOUS PROVISIONS <br />A. Communications. Communications and notices may be sent by first-class United <br />States Mail. A notification is complete when deposited in the mail. Communications and notices <br />to be sent to the Board shall be addressed to: <br />State Board of Equalization <br />P.O. Box 1799 <br />Sacramento, California 95808 <br />Attention: Executive Secretary <br />Communications and notices to be sent to the City shall be addressed to: <br />Mayor <br />City of Redlands <br />P. O. Box 280 <br />Redlands, California 92373 <br />BT-527 REV. 4 (8-73) °� <br />