; (B) is engaged in the business of renting motor vehicles; (C) owns motor vehicle rental property; (D) rents a motor vehicle from another person; or (E) purchases motor vehicle rental property. (5) Discriminatory tax The term discriminatory tax includes the following: (A) A tax discriminates against the rental of motor vehicles if a State or Locality imposes the tax on, or with respect to— (i) the rental of motor vehicles but the tax is not a generally applicable tax on, or with respect to, more than 51 percent of the rentals of other tangible personal property within the State or Locality; or (ii) the rental of motor vehicles at a tax rate that exceeds the generally applicable tax rate on at least 51 percent of the rentals of other tangible personal property within the same State or Locality. (B) A tax discriminates against the business of renting motor vehicles if a State or Locality imposes the tax on, or with respect to— (i) the business of renting motor vehicles but the tax is not a generally applicable tax on, or with respect to, more than 51 percent of the businesses of other commercial and industrial taxpayers within the State or Locality, on the same tax base as the State or Locality employs with respect to the business of renting motor vehicles; or (ii) the business of renting motor vehicles at a tax rate that exceeds the generally applicable tax rate on at least 51 percent of the business of commercial and industrial taxpayers within the State or Local jurisdiction. (C) A tax discriminates against motor vehicle rental property if a State or Locality— (i) assesses motor vehicle rental property at a value that has a higher ratio to the true market value of the property than the ratio of the assessed value to the true market value applicable to commercial and industrial property in the same assessment jurisdiction; (ii) levies or collects a tax on an assessment that may not be made under clause (i)