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elects not to receive its distributive share, the net proceeds of <br /> the tax collected for the year shall be distributed to the county <br /> and the remaining municipalities according to the method herein <br /> prescribed after eliminating from the calculation the effect on <br /> it of the so electing municipalities. <br /> (f) Per Capita method defined. The net proceeds of the tax <br /> collected in the County shall be divided between the county and <br /> municipalities therein upon a per capita basis according to the <br /> total population of the county, plus the total population of the <br /> municipalities therein ; provided , however , that "total <br /> population" of a municipality lying within more than one county <br /> shall be only that part of its population which lies within the <br /> taxing county. For this purpose, the County Finance Director <br /> shall determine a per capita figure by dividing the net proceeds <br /> of the tax collected under this Article for the preceding quarter <br /> by the total population of the county plus the total population <br /> of all municipalities therein according to the most recent annual <br /> estimates of population as certified by the State Budget Officer. <br /> The per capita figure thus derived shall be multiplied by the <br /> population of the county and each respective municipality <br /> therein <br /> according to the most recent annual estimates of population as <br /> certified by the State Budget Officer , and each respective <br /> product shall be the amount to be distributed to the county and <br /> to each municipality therein. <br /> Point of Origin method defined. The net proceeds of <br /> the tax collected in the county shall be divided between the <br /> county and the municipalities therein according to the location <br />