(1) A city shall provide in its ordinance authorized by this subchapter for a rebate from the city for taxes collected under this subchapter in excess of the tax on the first two thousand five hundred dollars ($2,500) of gross receipts, gross proceeds, or sales price on the sale of a:(1) Motor vehicle;(2) Aircraft;(3) Watercraft;(4) Modular home;(5) Manufactured home; or(6) Mobile home.
(1) Motor vehicle;
(2) Aircraft;
(3) Watercraft;
(4) Modular home;
(5) Manufactured home; or
(6) Mobile home.