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(1) ... • (2) The gross receipts of a retailer or wholesaler shall be attributed to the definite place of business at which sales solicitation activities occur, or if sales solicitation activities do not occur at any definite place of business, then the definite place of business from which sales solicitation activities are directed or controlled; however, a wholesaler or distribution house subject to a license tax measured by purchases shall determine the situs of its purchases by the definite place of business at which or from which deliveries of the purchased goods, wares and merchandise are made to customers. Any wholesaler who is subject to license tax in the city and in another locality or other localities and who is subject to multiple taxation because the localities use different measures, may apply to the Commonwealthrof Virginia Department of Taxation for a determination as to the proper measure of purchases and gross receipts subject to license tax in each locality. (3) ... (4) ... Section 14-8. Apportionment of gross receipts and agreements. (a) ... (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 o```ar rr ntte shall make a good faith effort to reach an apportionment agreement with the other political subdivisions involved. If an agreement cannot by be reached, either the Commissioner of the ue or taxpayer may seek an advisory opinion from the ref 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 though it is not then known which assessment is correct and which is erroneous. Section 14-10. Separate license for each place and class of business. • Page 8 of 26