7.   The provisions of this act shall preempt a political subdivision from regulating, requiring or issuing any registration, license plate or marker or surety registration of any towing company. This section shall not limit the existing authority of a political subdivision to:

   a.   License and collect a general and nondiscriminatory tax upon all businesses;

   b.   License and collect a tax upon towing operations domiciled within its jurisdiction; or

   c.   Impose any additional requirements or conditions as part of any contract to perform towing and recovery services for that jurisdiction.

   L.1999,c.396,s.7.