grant such mandatory or prohibitive injunctive relief, in-
terim equitable relief, and declaratory judgments as may 
be necessary to prevent, restrain or terminate any acts in 
violation of this Act, except that such jurisdiction shall 
not be exclusive of the jurisdiction which any Federal or 
State court may have in the absence of this section. 
(b) BURDEN OF PROOF.—The burden of proof in any 
proceeding brought under this Act shall be upon the party 
seeking relief and shall be by a preponderance of the evi-
dence on all issues of fact. 
(c) RELIEF.—In granting relief against a tax which 
is imposed in violation of section 4, the court shall strike 
the tax in its entirety, unless the court finds the tax— 
(1) is the equivalent of a specific tax imposed 
on at least 51 percent of other commercial and in-
dustrial taxpayers, and 
(2) is not discriminatory in effect. If such tax 
is discriminatory in effect with respect to tax rate or 
amount only, the court shall strike only the discrimi-
natory or excessive portion of the tax as determined 
by the court. Notwithstanding subsection (b) of this 
section, the burden of proof on the issue of whether 
a tax is the equivalent of a tax imposed on other 
commercial and industrial taxpayers shall be on the 
State or Locality that imposes the tax. 
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(d) CAUSE OF ACTION.— 
(1) An action to enforce the provisions of this 
Act may be brought only by a person who— 
(A) rents motor vehicles to another person, 
(B) is engaged in the business of renting 
motor vehicles, 
(C) owns motor vehicle rental property, or 
(D) rents a motor vehicle from another 
person. 
(2) A person who rents a motor vehicle from 
another person and is seeking relief under this Act 
may only bring a cause of action against the State 
or Locality imposing the discriminatory tax as de-
fined by this Act. 
SEC. 6. LIMITATIONS. 
This Act shall not be construed to constitute the con-
sent of Congress to State or Local taxation that would 
be prohibited in the absence of this Act. 
SEC. 7. EFFECTIVE DATE. 
(a) EFFECTIVE DATE.—The provisions of this Act 
shall become effective on December 2, 2009. 
(b) EXCLUSION.—Discriminatory taxes as defined by 
this Act are not prohibited under this Act if— 
(1) State or Local legislative authorization for 
a discriminatory tax that is in effect as of December 
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2, 2009, does not lapse, the tax rate does not in-
crease and the tax base for such tax does not 
change; or 
(2) a State enacts legislation by December 2, 
2009; 
(A) that specifically authorizes a Locality 
to impose a discriminatory tax; 
(B) the Locality imposes the authorized 
tax within five years from the date the State 
enacted the authorization for the Local tax; and 
(C) the tax rate imposed by the Locality is 
not increased and the tax base for such tax 
does not change. 
Æ 
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