It has limited uses. An actual towing service is not going to want to brand around "cheap". What you are left with is the potential to use as a service directory and you could monetize via ads and adsense. Traffic is going to be the problem - local services is a tough niche when you are competing with Google maps and geo targeted ads, Yahoo business, etc. I think it is worth XX reseller, maybe low to mid XXX to someone that develops these type of sites.
Maybe app development would be a better use for it, but I don't know how many people are going to download a towing app on the chance they might need one later? I guess I have my AAA app, so maybe it would work.