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• br when the local tax is collected by way of deduction from, or when a refund of local tax is made in conjunction with, refunds of motor vehicle fuel license taxes, or when local tax is col- lected and direct allocation is impractical, the Board may distribute or charge such local tax to all conforming taxing jurisdictions in the county in which the sale or use 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 distribute 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 ocher taxpayers in the State. In making allocations under this paragraph county tax imposed at a rate in excess of 1 percent shall be excluded. C. Vehicles, Vessels, and Aircraft.. For the purposes of allocating local tax with respect to vehicles required to be registered or identified under the Vehicle Code, and with respect to vessels and aircraft, the address of the registered owner appearing upon the applica- tion for registration or identification may be used by the Board in determining the city of use. To the extent this cannot be done in a manner consistent with the economic and efficient perfor- mance of the duties of the Board under the Revenue and Taxation .Code and this Agreement, the Board may allocate tax with respect to such vehicles, vessels, and aircraft in the manner pro- vided in Paragraph B of this Article. ARTICLE IV COIviPENSATION The City agrees to pay the Board as the Board's cost of administering the City ordi-. nances such amount as is provided by law. Such amounts shall be deducted from the taxes collected by the Board for the City. ARTICLE V MISCELLANEOUS PROVISIONS A. Communications. Communications and notices may be sent by first-class United States Mail. A notification is complete when deposited in the mail. Communications and notices to be sent to the Board shall be addressed to: State Board of Equalization P.O. Box 1799 Sacramento, California 95808 Attention: Executive Secretary Communications and notices to be sent to the City shall be addressed to: William H. Edgar, City Manager City of Pleasanton P.O. Drawer C Pleasanton, CA 94566 BT-527 REV. 4 (8-73) - ~ -