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The County Recorder shall administer this chapter and shall also administer any ordinance adopted by any city in the County pursuant to Part 6.7 (commencing with § 11901) of Division 2 of the Revenue and Taxation Code imposing a tax for which a credit is allowed by this chapter.

On or before the 15th day of the month, the Recorder shall report to the County Auditor the amounts of taxes paid during the preceding month pursuant to this chapter and each such city ordinance. The Auditor shall allocate and distribute monthly said 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 has imposed a tax pursuant to said Part 6.7 shall be allocated one-half (½) to such city and one-half (½) to the County.

(c) All moneys which relate to transfers of real property located in a city in the County which imposes a tax on transfers of real property not in conformity with 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 does not impose a tax on transfers of real property shall be allocated to the County. (Ord. 952, § 11, 11/20/1973)