Section 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.