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not rented from any definite place of business, . then to the definite place of business at which the rental of such property is managed; and (4) The gross receipts from the performance of services shall be attributed to the definite place of business at which the services are performed or, if not performed at any definite place of business, then to the definite place of business from which the services are directed or controlled. Section 14-8. Apportionment of gross receipts and agreements. (a) If a licensee has more than one definite place of business and it is impractical or impossible to determine to which definite place of business gross receipts should be attributed under the general rule, the gross receipts of the business shall be apportioned between the definite places of businesses on the basis of payroll. Gross receipts shall not be apportioned to a definite place of business unless some activities under the application general rule occurred at, or were controlled from, such definite place of business. Gross receipts attributable to a definite place of business outside of the city shall not be attributed to the city solely because the other jurisdiction does not impose a tax on the gross receipts attributable to the definite place of business in such other jurisdiction. (b) The Commissioner may enter into agreements with any other political subdivision of Virginia concerning the manner in which gross receipts shall be apportioned among definite places of business. However, the sum of the gross receipts apportioned by the agreement shall not exceed the total gross receipts attributable to all of the definite places of business affected by the agreement. Upon being notified by a taxpayer that its method of attributing gross receipts is fundamentally inconsistent with the method of one or more political subdivisions in which the taxpayer is licensed to engage in business and that the difference has, or is likely to, result in taxes on more than 100 percent of its gross receipts from all locations in the affected jurisdictions, the Commissioner of the Revenue shall make a good faith effort to reach an apportionment agreement with the other political subdivisions involved. If an agreement cannot by reached, either the Commissioner of the Revenue or taxpayer may seek an advisory opinion from the Commonwealth of Virginia Department of Taxation pursuant to Virginia Code Section 58.1-3701. Notice of the request shall be given to the other party. Notwithstanding the provisions of Virginia Code Section 58.1-3993, when a taxpayer has demonstrated to a court that two or more political subdivisions of Virginia have assessed taxes on gross receipts that may create a double assessment within the meaning of Virginia Code Section 58.1-3986, the court shall enter such orders • pending resolution of the litigation as may be necessary to ensure that the taxpayer is not required to pay multiple assessments even Page 14 of 34