Page:United States Statutes at Large Volume 96 Part 1.djvu/1061

 PUBLIC LAW 97-258—SEPT. 13, 1982

96 STAT. 1019

(B) the sum of the products determined under clause (A) of this paragraph for all units of the general local government. (2) The general tax effort factor of a unit of general local government for an entitlement period is— (A) the taxes imposed by the unit of general local government for public purposes (except employee and employer assessments and contributions to finance retirement and social insurance systems and other special assessments for capital outlay) determined by the Secretary of Commerce for general statistical purposes and adjusted (under regulations of the Secretary of the Treasury) to exclude amounts properly allocated to education expenses; divided by (B) the total income attributed to the unit of general local government. (3) The Secretary of the Treasury shall include that part of sales taxes transferred to a unit of general local government that are imposed by a county government in a geographic area of a unit of general local government as taxes of the unit of general local government under paragraph (2) of this subsection when— (A) the county government transfers any part of the revenue from the taxes to the unit of general local government without specifying the purpose for which the unit of general local government may expend the revenue; and (B) the chief executive officer of the State notifies the Secretary that the taxes satisfy the requirements of this paragraph. (4) The relative income factor of a unit of general local government is a fraction in which— (A) the numerator is the per capita income of the county area in which the unit of general local government is located; and (B) the denominator is the per capita income of the geographic area of the unit of general local government. (b) When a county area includes at least one township government, the Secretary of the Treasury shall set aside for allocation to township governments in the county area an amount out of the amount allocated to the county area under section 6708(a) of this title bearing the same ratio to the amount allocated to the county area as the total adjusted taxes of all township governments in the county area bears to the total adjusted taxes of the county government, the township governments, and other units of general local government in the county area. The amount for allocation to a township government is set aside before an amount is allocated to a unit of general local government under subsection (a) of this section. The Secretary shall allocate an amount to the township government on the same basis as the Secretary allocates an amount to a unit of general local government under subsection (a). The Secretary shall reduce the amount of the allocation to other units of general local government under subsection (a) by the amount set aside for allocation under this subsection. (c) When the Secretary of the Treasury decides that information available for a county area for an entitlement period is inadequate in allocating an amount under subsection (a) or (b) of this section for a unit of general local government (except a county government) with a population below a number (of not more than 500) prescribed for the county area by the Secretary, the Secretary may apply subsection (a) or (b) by allocating to the unit of general local government an amount bearing the same ratio to the total amount to be allocated under subsection (a) or (b) for the entitlement period

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