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2) of the Revenue and Taxation Code, shall be apportioned monthly from the Highway Users Tax Account in the Transportation Tax Fund among the counties and cities as follows: (a) $400 per month is apportioned to each city and city and county, and $800 per month is apportioned to each county and city and county, (b) $600,000 per month is transferred to the Bicycle Transportation Account in the State Transportation Fund, and (c) the balance is apportioned as follows: (1) a base sum will be computed for each county by using the same proportions of fee - paid and exempt vehicles as are established for purposes of apportionment of funds under Section 2104(d), (2) within a county, the percentage of the total assessed valuation of tangible property subject to local tax levies within the county which is represented by the assessed valuation of tangible property outside the incorporated cities of the county shall be applied to its base sum, and the resulting amount shall be apportioned to the county, and (3) the difference between the base sum for each county and the amount apportioned to the county will be apportioned to the cities of that county in the proportion that the population of each city bears to the total population of all the cities in the county. Section 2107. Pursuant to Section 2107, a sum equal to the net revenues derived from 7.3 percent of the per gallon gas tax under the Motor Vehicle Fuel License Tax Law (Part 2, commencing with Section 7301, of Division 2), $0.0259 per gallon under the Use Gas Tax Law (Part 3, commencing with Section 8601, of Division 2) and 11.5 percent under the Diesel Gas Tax Law (Part 31, commencing with Section 60001, of Division 2), of the Revenue and Taxation Code, is apportioned monthly to cities from the Highways Users Tax Account as follows: the State Controller allocates annually to each city that has filed a report containing the information prescribed by subdivision (c) of Section 2152 of the California Streets and Highways Code, and that had expenditures in excess of $5,000 during the preceding fiscal year for snow removal, an amount equal to one-half the amount of its expenditures for snow removal in excess of $5,000 during such fiscal year. The balance of such sum is allocated to each city in the proportion that the total population of the city bears to the total population of all cities in the State. For purposes of the foregoing statutory apportionment of per gallon gas taxes, the population of each city is determined for that city by the last federal decennial or special census, or by a subsequent census validated by the Demographic Research Unit of the State Department of Finance, or (if applicable) by the method described in Section 11105.3 of the California Revenue and Taxation Code or Sections 2107.1 or 2107.2 of the California Streets and Highways Code. Gas Tax Revenues received by the City pursuant to Sections 2104 and 2107.5 of the California Streets and Highways Code are not included in the defmition of Gas Tax Revenues and are not pledged as security for the Bonds. 554-97