That explanation is a bit off. The middle number is called the aspect ratio. The sidewall height = (aspect ratio)% x treadwidth. So a 205/75R15 has a sidewall that is 75% of 205mm. Here's a good
tire calculator that shows tire size specs. Also here's a
wheel offset calculator that shows how changing the wheel width and offset changes the wheel positioning. If you are not familiar with tire & wheel sizing, you should bring your vehicle to a good shop that can test fit wheels if necessary. Most online wheel shops would be knowledgeable on what fits too.