Notwithstanding any provision of Title 2, the metered sale of electricity by a recreational vehicle park owner does not constitute the provision of electric service for compensation if:
(1) the electricity is consumed in a recreational vehicle that is located in a recreational vehicle park;
(2) the owner can show that the owner does not annually recover from recreational vehicle occupants through metered charges more than the supplying utility charges the owner for electricity that is submetered, taking into account fuel refunds;
(3) the owner establishes a fiscal year for the purposes of this subchapter and maintains for at least three years records of:
(A) bills received from the supplying utility;
(B) charges made to recreational vehicle occupants; and
(C) consumption records for each fiscal year;
(4) the owner charges for electricity using a fixed rate per kilowatt hour for each fiscal year computed at the beginning of the fiscal year in the manner provided by Section 184.034; and
(5) the owner complies with the refund requirements of Section 184.035.