(A) The City Council finds that, to better protect the public health, safety, and welfare of Albuquerque residents, it is in the public interest to regulate the conduct and provision of personal income tax preparation services by tax preparers in the city.
(B) The purpose of this is to ensure that paid tax preparers in the city provide certain information to taxpayers as part of the provision of tax preparation services, and to protect taxpayers as consumers when purchasing tax preparation services.
(C) The Albuquerque Tax Preparer Ordinance is enacted pursuant to the general welfare and police powers of the City of Albuquerque.