2.13.090   Contributions by spouses and children.
   A.   Contributions by a husband and wife shall be treated as separate contributions and shall not be aggregated.
   B.   Except as provided in Section 2.13.100, contributions by dependent children shall be treated as contributions by their parent or parents. If there is joint custody of the child, one-half of the contribution shall be attributed to each parent, and if there is a single custodial parent, the contribution shall be attributed to that parent. (Ord. 2000-048 § 1)