; or (B) another method used to determine whether more than 51 percent of rentals of other tangible personal property or other commercial and industrial taxpayers is subject to the tax. (b) Unreasonable burdens and discrimination against interstate commerce (1) In general The following acts unreasonably burden and discriminate against interstate commerce, and a State or Locality may not do any of them: (A) Levy or collect a discriminatory tax on the rental of motor vehicles. (B) Levy or collect a discriminatory tax on the business of renting motor vehicles. (C) Levy or collect a discriminatory tax on motor vehicle rental property. (2) Exclusion Discriminatory taxes are not prohibited under this section if the tax is imposed as of the date of the enactment of this section, does not lapse, the tax rate does not increase, and the tax base for such tax does not change. (c) Remedies (1) In general Notwithstanding section 1341 of title 28, a covered person aggrieved of a violation of subsection (b) may bring a civil action in a district court of the United States seeking damages, injunctive relief, other legal or equitable relief, or declaratory relief. (2) Relief In granting relief against a tax levied or collected in violation of subsection (b), if the tax is a discriminatory tax the court shall strike only the discriminatory or excessive portion of the tax. (3) Burden of proof (A) In general Except as provided in subparagraph (B), a covered person shall have the burden of proving, by a preponderance of the evidence, that the levying or collecting of a tax violates subsection (b). (B) Equivalent of other taxes If the court determines that the levying or collecting of a tax violates subsection (b), the State or Locality shall have the burden of proving, by a preponderance of the evidence, that the tax is the equivalent of a tax imposed on other commercial and industrial taxpayers under paragraph (2). (4) Other remedies Nothing in this subsection shall limit any cause of action or remedy available under any other