other provision, including subsection 326(2), that portion of such receipts may be excluded from the receipts tax base.
SECTION 327. APPORTIONMENT OF RECEIPTS.
The foregoing provisions of Article III provide for the computation and segregation of taxable receipts properly attributable to the doing of business in Philadelphia. In the event that these provisions as applied do not fairly represent the taxpayer's business activity in Philadelphia or that the taxpayer's receipts both inside and outside Philadelphia are incapable of segregation, the taxpayer may petition for, or the Department may require, the employment of any other method to effect an equitable apportionment of the taxpayer's receipts to accurately and fairly reflect business activity in Philadelphia.