(a) In this section, “broadband service” has the meaning assigned by § 181.048, Utilities Code.
(b) This section applies only to a municipally owned utility that:
(1) provides electricity and broadband services; and
(2) provided electricity services and cable, Internet, or broadband services on or before January 1, 2003.

(c) A municipally owned utility shall maintain separate books and records of broadband service operations and shall ensure that the rates charged for provision of electric service do not include any broadband service costs or any other costs not related to the provision of electric service.