The director 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 an agreement
shall not exceed the total gross receipts attributable to all of the definite places
of business subject to the agreement. Upon being notified by a licensee that the director's
method of attributing gross receipts is inconsistent with the method of one or more
political subdivisions in which the licensee is licensed to engage in business and
that the inconsistency has, or is likely to, result in taxes on more than 100 percent
of the licensee's gross receipts from all locations in the affected jurisdictions,
the director shall make a good faith effort to reach an apportionment agreement with
the other political subdivisions involved. (Ord. No. 3834, 11/18/95, Sec. 2)
