; or (iii) levies or collects an ad valorem property tax on motor vehicle rental property at a generally applicable tax rate that exceeds the tax rate applicable to commercial and industrial property in the same assessment jurisdiction. (6) Local or locality The terms Local and Locality mean a political subdivision of any State, or any governmental entity or person acting on behalf of such Locality, with the authority to impose, levy, or collect taxes. (7) Motor vehicle The term motor vehicle has the meaning given that term in section 13102(16). (8) Motor vehicle rental property The term motor vehicle rental property means property owned or used by a person engaged in the business of renting motor vehicles and used to provide rentals of motor vehicles. (9) Rental of motor vehicles The term rental of motor vehicles means the rental of a motor vehicle that is given by the owner of the motor vehicle for exclusive use to another for not longer than 180 days for valuable consideration and only includes the rental of motor vehicles with a prearranged driver or motor vehicles without a driver, but shall not include taxi cab service as defined by section 13102(22). (10) Rentals of other tangible personal property The term rentals of other tangible personal property means any rental of tangible personal property, other than the rental of motor vehicles. (11) State The term State means any of the several States, the District of Columbia, or any territory or possession of the United States, or any governmental entity or person acting on behalf of such State, and with the authority to impose, levy, or collect taxes. (12) Tax Except as otherwise specifically provided below, the term tax means any type of charge required by statute, regulation, or agreement to be paid or furnished to a State or Locality, regardless of whether such charge is denominated as a tax, a fee, or any other type of exaction. The term tax does not include any charge imposed by a State or Locality with respect to a concession agreement at a federally