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.