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• (f) The provision of this section relating to administrative <br />and judicial review of an assessment shall be applicable to <br />assessments made on and after January 1, 1997, even if for an <br />earlier license year. <br />Section 14-7. Situs of gross receipts; general rules. <br />(a) Whenever the tax imposed by this chapter is measured by <br />gross receipts, the gross receipts included in the taxable measure <br />shall be only those gross receipts attributed to the exercise of a <br />privilege subject to license at a definite place of business within <br />the city. In the case of activities conducted outside of a <br />definite place of business, such as during a visit to a customer <br />location, the gross receipts shall be attributed to the definite <br />place of business from which such activities are initiated, <br />directed or controlled. The situs of gross receipts for different <br />classifications of business shall be attributed to one or more <br />definite places of business or offices as follows: <br />(1) The gross receipts of a contractor shall be <br />attributed to the definite place of business at <br />which his services are performed, or if his <br />services are not performed at any definite place of <br />business, then the definite place of business from <br />which his services are directed or controlled, <br />unless the contractor is subject to the provisions <br />• of Virginia Code Section 58.1-3715, as amended; <br />(2) The gross receipts of a retailer or wholesaler <br />shall be attributed to the definite place of <br />business at which sales solicitation activities <br />occur, or if sales solicitation activities do not <br />occur at any definite place of business, then the <br />definite place of business from which sales <br />solicitation activities are directed or controlled; <br />however, a wholesaler or distribution house subject <br />to a license tax measured by purchases shall <br />determine the situs of its purchases by the <br />definite place of business at which or from which <br />deliveries of the purchased goods, wares and <br />merchandise are made to customers. Any wholesaler <br />who is subject to license tax in the city and in <br />another locality or other localities and who is <br />subject to multiple taxation because the localities <br />use different measures, may apply to the <br />Commonwealth of Virginia Department of Taxation for <br />a determination as to the proper measure of <br />purchases and gross receipts subject to license tax <br />in each locality. <br />(3) The gross receipts of a business renting tangible <br />personal property shall be attributed to the <br />• definite place of business from which the tangible <br />personal property is rented or if the property is <br />Page 13 of 34 <br />