Curious, what kind of rims are those? You may see an engraving near the air valve, or stickers around them. The hubs appear shot (exterior) but if the rims are something worthwhile, I'd be willing to trade you a pair of wheels in reasonable shape for yours. You may still need to slap on some rim strips, tubes and rubber on whatever you get.

It's tough to get into a pair of complete rims with tubes and tires for under $100 new. You may be able to find something locally on CL taken from a part-out. The important thing you need to pay attention to is the front and rear spacing in millimeters - that is, the gap between the dropouts. I can regurgitate information for you or tell you a basic rundown, but really... just read this: Bicycle Frame/Hub Spacing