The County Recorder shall administer the provisions of this chapter and shall also administer any ordinance adopted by any city in the County pursuant to the provisions of Part 6.7 (commencing with Section 11901) of Division 2 of the Revenue and Taxation Code of the State, which ordinance imposes a tax for which a credit is allowed by the provisions of this chapter.
On or before the fifteenth day of each month, the County Clerk-Recorder shall report to the County Auditor-Controller the amounts of taxes collected during the preceding month pursuant to the provisions of this chapter and each such city ordinance.
The Auditor-Controller shall allocate and distribute monthly such taxes as follows:
(a) All moneys which relate to transfers of real property located in the unincorporated territory of the County shall be allocated to the County.
(b) All moneys which relate to transfers of real property located in a city in the County, which city has imposed a tax pursuant to the provisions of said Part 6.7, shall be allocated one-half (1/2) to such city and one-half (1/2) to the County.
(c) All moneys which relate to transfers of real property located in a city in the County, which city imposes a tax on transfers of real property not in conformity with the provisions of said Part 6.7, shall be allocated to the County.
(d) All moneys which relate to transfers of real property in a city in the County, which city does not impose a tax on transfers of real property, shall be allocated to the County. (§ 11, Ord. 578, as amended by § 3, Ord. 590)