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ties 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 subjecn no a license tax measured by purchases shall determine the situs of its purchases by the definite place of business an which or from w which deliveries of the purchased goods, wares and merchandise are made no cusnomers. Any wholesaler who is subject to license 5ax in or more localities and who ms subjecn no multiple naxation because the localities use different measures, may apply to the Department of Taxation for a determination as no the proper measure of purchases and gross receipts subject to license tax in each locality. (3) The gross receipts of a business renting tangible personal property shall be attributed Eo the definite place of business from which the nangibte personal property is rented or, if the property is not rented from any definite place of business, then the definite place of business an which nhe rental of such property is managed. (4) The gross receipts from the performance of personal services shall be attributed no the definite place of business at which the servzces are performed or, if non performed an any definite place of business, then the definite place of business from which the services are directed or controlled~ (b) Apportionment. If the licensee has more than one definite place of business and it is impractical or mmpossible to determmne to which definite place of business gross recempns should be attributed under the general rule and the affected jurisdictions are unable no reach an apportionment agreement, exce~n as to circumstances sen forth in ~58.1-3709 of the Code of Virginma, the gross recelpns of the business shall be appor- tioned between the definite places of businesses on the basis of payroll. Gross recempts shall not be apportioned to a definite place of business unless some activities under the applicable general rule occurred an, or were controlled from, such definite ~lace of business. Gross receipns attributable to a definite place of business mn another jurisdiction shall non be attributed no this jurisdiction solely because the other jurisdiction does non impose a nax on the gross receipts attributable to the definite place of business mn such other jurisdiction. (c) Agreements. The assessor may enEer into agreements with any other political subdivision of Virginia concerning the manner mn which gross recempts shall be appcrtioned among defi- nite places of business. However, the sum of the gross 7