(

a) For the purposes of this section: (1) “Local jurisdiction” means any city, county, city and county, including any chartered city, county, or city and county, district, or public or municipal corporation. (2) “Clean energy resource” means either of the following: (

A) A device or technology used for a renewable electrical generation facility, as set forth in paragraph (1) of subdivision (

a) of

Section of the Public Resources Code. (

B) A technology that meets all of the following requirements: (

i) The emissions standards adopted by the State Air Resources Board pursuant to the distributed generation certification program requirements of

Article 3 (commencing with

Section 94200) of Subchapter of

Chapter of Division of Title of the California Code of Regulations. (ii) Produces de minimis emissions of sulfur oxides and nitrogen oxides. (iii) The greenhouse gases emission performance standard established by the Public Utilities Commission pursuant to

Section of the Public Utilities Code. (iv) Has a total electrical efficiency of no less than percent. (

v) Is sized to meet the generator’s onsite electrical demand. (vi) Has parallel operation to the electrical distribution grid. (vii) Utilizes renewable or nonrenewable fuel. (viii) Pays any applicable utility users tax for nonrenewable fuels used in electricity generation. (b)

(1) There is exempt from any utility user tax on the consumption of electricity, imposed by any local jurisdiction, a customer’s consumption of electricity generated by a clean energy resource that is located on the customer’s premises and used solely for the customer or the customer’s tenants.

(2) This

section does not exempt from any utility users tax imposed by any local jurisdiction any electricity or gas, not described in paragraph (1), that is provided to a customer by an electrical corporation, publicly owned utility, electrical cooperative, or irrigation district. (

c) This

section shall remain in effect only until January 1, 2027, and as of that date is repealed.