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receipts apportioned by the agreement shall not exceed the total gross receipts aEEributable no 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 ~axpayer is licensed engage in business and that the difference has, or is likely to, result in naxes on more than 100% of its gross recezpts from all locations mn the affected jurisdictions, the assessor shall make a good faith effort to reach an apportionment agreemenn with the other political subdivisions involved. Sec. 20.5.1. Enforcement; limitations and extensions. (a) Where, before the expiration of the tmme prescribed for the assessmenn of any license nax imposed pursuann to this ordinance, both the assessing official and the naxpayer have consented in writing to its assessment after such time, the tax may be assessed at any time prior co the expiration of the period agreed upon. The period so agreed upon may be exnended by subsequenn agreemenns zn writing made before the expiration of the period previously agreed upon. (b) Notwithstanding Section 58.1-3903 of the Code of Virginia, the assessing official shall assess the local license tax omitted because of fraud or failure no apply for a license for the current license year and the six preceding years. (c) The period for collecting any local license tax shall non expire prior no the period specified in Section 58.1-3940 of the Code of Virginia, nwo years after the date of assessment if the period for assessment has been extended pursuant zo this subdivision, two years after the final determination of an appeal for which ~ollection has been stayed pursuann to the following subsections (e) (2) and (e) (4) of this ordinance, or two years after the final decision zn a courn application pursuant no Section 58.1-3984 of the Code of Virginia or similar law for which collection has been stayed, whichever is later. Sec. 20-5.2. Enforcement; appeals and rulings (a) Any person assessed with a licensing tax under this ordinance as the result of an audit may apply within 90 days from the date of the assessment to the assessing official for a correction of the assessment. The application must be filed in good faith and sufficiently identify the taxpayer, audit period, remedy sought, each alleged error in the assessment, the grounds upon which the taxpayer relies, and any other facts 8