§ 373. Applicability. (a) The provisions of this article shall not
apply to tax preparers operating within any city having a population of
one million or more.

(b) Except as provided in subdivision (c) of this section, this
article shall supersede and preempt all rules, regulations, codes,
statutes or ordinances of all cities, counties, municipalities, and
local agencies regarding disclosures required to be made by tax
preparers.

(c) The provisions of this section shall not be construed to limit in
any way the authority of a city with a population of one million or more
to enact, implement and continue to enforce local laws and regulations
governing tax preparers that were in effect prior to the effective date
of this article, or to enact, implement and enforce any amendments
thereto after the effective date of this article.