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4 <br /> RECOMMENDATION(S): The Manager recommends that the Board consider both options for <br /> the distribution of sales tax revenues and provide direction to staff for the distribution of local <br /> option sales tax for fiscal year 2013/2014. <br /> Growth management practices and a lack of utility infrastructure in the rural (non-municipal) <br /> areas of Orange County ensure that the `Population' method of sales tax distribution will always <br /> benefit the municipalities. As urban centers intensify density and sales tax revenues grow, the <br /> disparity between the finro formula options will increase. <br />