Macy's - Location Unknown
This also appears to be a pre 1950 layout because of the lack of diesels and rubber roadbed. It is most likely after 1948 because of the Royal Blue locomotive. This is not Macy's in New York City as the toy department was on the sixth floor there and the sign in this photo clearly mentions a fourth floor toy department. Macy's in San Francisco had a toy department on the fourth floor, but I am sure many other Macy's in other cities did too. Hopefully someone remembers this layout and can give us more information based on the 4th floor toy department location.
The Macy's Layout