§ 25-w. Authorization to require and permit rebates for sales tax
paid. (a) Any city having a population of one million or more is hereby
authorized and empowered to adopt and amend local laws:

(1) Requiring utilities selling or otherwise delivering electricity,
including electricity sold by a public utility service operated by such
city in accordance with a local law adopted pursuant to article
fourteen-A of the general municipal law, gas or steam within such city
to: (i) make rebates to non-residential energy users as follows: for
such sales made during the period commencing with the first billing
cycle which begins on or after July first, nineteen hundred eighty-eight
and ending with the last billing cycle which begins on or prior to June
thirtieth, nineteen hundred eighty-nine in an amount equal to
twenty-five per centum of the sales and compensating use taxes imposed
pursuant to section eleven hundred seven of the tax law; for such sales
made during the period commencing with the first billing cycle which
begins on or after July first, nineteen hundred eighty-nine and ending
with the last billing cycle which begins on or prior to June thirtieth,
nineteen hundred ninety in an amount equal to fifty per centum of the
taxes imposed pursuant to such section; for such sales made during the
period commencing with the first billing cycle which begins on or after
July first, nineteen hundred ninety and ending with the last billing
cycle which begins on or prior to June thirtieth, nineteen hundred
ninety-one in an amount equal to seventy-five per centum of the taxes
imposed pursuant to such section; and for such sales made during the
period commencing with the first billing cycle which begins on or after
July first, nineteen hundred ninety-one and thereafter in an amount
equal to one hundred per centum of the taxes imposed pursuant to such
section; and/or (ii) make discounts to eligible vendors of energy
services in amounts equal to the rebates to be made by such eligible
vendors to non-residential energy users, such amounts to be certified to
such utilities by such eligible vendors to non-residential energy users,
such amounts to be certified to such utilities by such eligible vendors,
provided, however, that the mayor of such city or any agency designated
by such mayor may by regulation require any or all classes of eligible
vendors to certify that such rebates have been made as a condition of
such utility being obligated to make discounts in accordance with this
paragraph. For purposes of this paragraph, sales shall be deemed to
include sales of delivery services consisting of transport and billing
provided by a utility to a public utility service operated by such city
in accordance with a local law adopted pursuant to article fourteen-A of
the general municipal law. Any utility providing a discount to an
eligible vendor making a rebate in accordance with paragraph three of
this subdivision where such eligible vendor is certified in accordance
with subdivision (b) of this section may rely upon the amount of rebates
certified by such eligible vendor in accordance with this paragraph,
unless such utility has knowledge that the amount so certified is
incorrect; and/or

(2) Permitting eligible vendors of energy services, in instances where
such eligible vendors sell electricity, gas or steam produced by such
eligible vendors, to: (i) make rebates to non-residential energy users
as follows: for such sales made during the period commencing with the
first billing cycle which begins on or after July first, nineteen
hundred eighty-eight and ending with the last billing cycle which begins
on or prior to June thirtieth, nineteen hundred eighty-nine in an amount
equal to twenty-five per centum of the sales and compensating use taxes
imposed pursuant to section eleven hundred seven of the tax law; for
such sales made during the period commencing with the first billing
cycle which begins on or after July first, nineteen hundred eighty-nine
and ending with the last billing cycle which begins on or prior to June
thirtieth, nineteen hundred ninety in an amount equal to fifty per
centum of the taxes imposed pursuant to such section; for such sales
made during the period commencing with the first billing cycle which
begins on or after July first, nineteen hundred ninety and ending with
the last billing cycle which begins on or prior to June thirtieth,
nineteen hundred ninety-one in an amount equal to seventy-five per
centum of the taxes imposed pursuant to such section; and for such sales
made during the period commencing with the first billing cycle which
begins on or after July first, nineteen hundred ninety-one and
thereafter in an amount equal to one hundred per centum of the taxes
imposed pursuant to such section; and/or (ii) make discounts to other
eligible vendors in amounts equal to the rebates to be made by such
other eligible vendors to non-residential energy users, such amounts to
be certified to such eligible vendors making discounts by such other
eligible vendors, provided, however, that the mayor of such city or any
agency designated by such mayor may by regulation require any or all
classes of such other eligible vendors to certify that such rebates have
been made as a condition of eligibility for receiving discounts in
accordance with this paragraph. Any eligible vendor providing a discount
to another eligible vendor making a rebate in accordance with paragraph
three of this subdivision where such other eligible vendor is certified
in accordance with subdivision (b) of this section may rely upon the
amount of rebates certified by such other eligible vendor in accordance
with this paragraph, unless such eligible vendor providing a discount
has knowledge that the amount so certified is incorrect; and/or

(3) Permitting eligible vendors of energy services, in instances where
such eligible vendors sell electricity, gas or steam not produced by
such eligible vendors, to make rebates to non-residential energy users
as follows: for such sales made during the period commencing with the
first billing cycle which begins on or after July first, nineteen
hundred eighty-eight and ending with the last billing cycle which begins
on or prior to June thirtieth, nineteen hundred eighty-nine in an amount
equal to twenty-five per centum of the sales and compensating use taxes
imposed pursuant to section eleven hundred seven of the tax law; for
such sales made during the period commencing with the first billing
cycle which begins on or after July first, nineteen hundred eighty-nine
and ending with the last billing cycle which begins on or prior to June
thirtieth, nineteen hundred ninety in an amount equal to fifty per
centum of the taxes imposed pursuant to such section; for such sales
made during the period commencing with the first billing cycle which
begins on or after July first, nineteen hundred ninety and ending with
the last billing cycle which begins on or prior to June thirtieth,
nineteen hundred ninety-one in an amount equal to seventy-five per
centum of the taxes imposed pursuant to such section; and for such sales
made during the period commencing with the first billing cycle which
begins on or after July first, nineteen hundred ninety-one and
thereafter in an amount equal to one hundred per centum of the taxes
imposed pursuant to such section.

(4) Any local law or laws enacted pursuant to this section shall
contain a provision or provisions allowing for a refundable credit to be
taken by utilities or eligible vendors of energy services against the
amount of the tax imposed pursuant to authority contained in subdivision
(a) of section twelve hundred one of the tax law by such city upon such
utilities and such eligible vendors in the amounts of rebates and
discounts made by such utilities and such eligible vendors pursuant to
paragraph one or two of this subdivision. If such credit exceeds the
amount of such tax for any month, the excess credit shall be refunded.
Such refundable credit shall be taken only after all other applicable
credits are taken against such tax.

(b) No electricity redistributor shall be authorized to provide a
rebate pursuant to any local law enacted pursuant to this article until
it has obtained a certification of eligibility from the mayor of such
city or any agency designated by such mayor. Such local law may provide
for an application fee as determined by the mayor of such city or such
agency.

(c) (1) Each utility shall reduce each utility bill for each
non-residential energy user by the full amount of the rebate that shall
have accrued as described in paragraph one of subdivision (a) of this
section for the period covered by each such utility bill. Such amount
shall be separately stated and shown on such bills. Each such utility
shall provide a discount in accordance with such paragraph on energy
bills for each eligible vendor of energy services which has certified
that it shall provide or has provided a rebate to a non-residential
energy user's energy bill in accordance with paragraph three of such
subdivision in the aggregate amount of all applicable rebates. The
refundable credit against the tax referred to in paragraph four of such
subdivision shall be used to reduce the monthly payments of such tax
otherwise required by law. If such credit exceeds the amount of such tax
for any month, the excess credit shall be refunded as provided in
paragraph four of such subdivision.

(2) Each eligible vendor of energy services which has elected to
provide a rebate to non-residential energy users shall reduce each
energy bill for each non-residential energy user by the full amount of
the rebate that shall have accrued as described in paragraph two or
three of subdivision (a) of this section for the period covered by each
such energy bill. Such amount shall be separately stated and shown on
such bills. Each eligible vendor of energy services as described in
paragraph two of such subdivision which has elected to provide a
discount in accordance with such paragraph on energy bills for each
eligible vendor of energy services which has certified that it shall
provide or has provided a rebate to a non-residential energy user's
energy bill in accordance with paragraph three of such subdivision shall
reduce such energy bills by the aggregate amount of all applicable
rebates. The refundable credit against the tax referred to in paragraph
four of such subdivision shall be used to reduce the monthly payments of
such tax otherwise required by law. If such credit exceeds the amount of
such tax for any month, the excess credit shall be refunded as provided
in paragraph four of such subdivision.

(d) The mayor of such city or any agency designated by such mayor
shall be authorized to promulgate:

(1) Rules and regulations setting forth criteria by which a
determination may be made as to whether administrative costs exceed a
reasonable percentage mark-up as set forth in paragraph one of
subdivision (c) of section twenty-five-v of this article;

(2) Rules and regulations to determine the eligibility for benefits
conferred by any local law enacted pursuant to this article in instances
where energy is consumed in part by other than a non-residential energy
user;

(3) Rules and regulations to limit or withhold, notwithstanding any
inconsistent provisions of paragraphs one and two of subdivision (a) of
this section, the eligibility for rebates by a utility or eligible
vendor of energy services as described in paragraph two of subdivision
(a) of this section made in accordance with any local law enacted
pursuant to this article in instances where energy is consumed in part
by an electricity redistributor in premises where such electricity
redistributor is also a non-residential energy user and with respect to
the electricity redistributed the mark-up for administrative costs
exceeds that permitted under regulations promulgated pursuant to
paragraph one of this subdivision;

(4) Any other rules and regulations necessary to administer and assure
compliance with the provisions of this article.

(e) The corporation counsel of such city may maintain an action in any
court of competent jurisdiction to recover an amount equal to any
benefits provided under the provisions of any local law or laws adopted
pursuant to this article which are improperly obtained.

(f) Such local law may provide that a duplicate of any certification
provided to a utility or to an eligible vendor of energy services as
described in paragraph two of subdivision (a) of this section of the
amount of a rebate made or to be made to a non-residential energy user
be provided to the mayor of such city or any agency designated by such
mayor and may further provide that such duplicate certification be
deemed a written instrument for purposes of section 175.00 of the penal
law.