§ 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.

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(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.