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whether you purchased off the shelf software included within the website purchase price, if you did, it would be amortizable over 3 years. Also, if you ever abandon a website, there would be a way to remedy the need to accelerate the deduction. But, in your case, you'll probably just need to amortize it over 15 years. Just be aware there may be exceptions out there. The tax code has always been in strife with itself.
We amortize our computer software e.g. Oracle that are frequently upgraded for 3 years. If you think you are going to use a software much longer then you may justify amortizing it say for 5 years. There is no fast rule but you may use the experience of others.