2023 New York Laws › GCT - General City › Article 2-G - Rebate of Amount of Local Sales Tax Paid on Sales of Energy › 25-W - Authorization to Require and Permit Rebates for Sales Tax Paid.

§ 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.