(a) A tax is imposed on the gross rental receipts from the rental of a rented motor vehicle.
(b) The tax rate is 10 percent of the gross rental receipts from the rental of a rented motor vehicle for 30 days or less and 6-1/4 percent of the gross rental receipts from the rental of a rented motor vehicle for longer than 30 days.

(c) Except for a destroyed motor vehicle or an unrecovered stolen motor vehicle, the total amount of gross rental receipts tax paid by the owner, as defined by § 152.001(9)(A) of this code, on a motor vehicle registered under § 152.061 of this code may not be less than an amount equal to the tax that would be imposed by § 152.021 or 152.022 of this code but for Subsection (d) of this section.
(d) The taxes imposed by Sections 152.021 and 152.022 of this code are not due on a motor vehicle as long as it is registered as a rental vehicle under § 152.061 of this code.