§ 25-w. Authorization to require and permit rebates for sales tax\npaid. (a) Any city having a population of one million or more is hereby\nauthorized and empowered to adopt and amend local laws:\n (1) Requiring utilities selling or otherwise delivering electricity,\nincluding electricity sold by a public utility service operated by such\ncity in accordance with a local law adopted pursuant to article\nfourteen-A of the general municipal law, gas or steam within such city\nto: (i) make rebates to non-residential energy users as follows: for\nsuch sales made during the period commencing with the first billing\ncycle which begins on or after July first, nineteen hundred eighty-eight\nand ending with the last billing cycle which begins on or prior to June\nthirtieth, nineteen hundred eighty-nine in an amount equal to\ntwenty-five per centum of the sales and compensating use taxes imposed\npursuant to section eleven hundred seven of the tax law; for such sales\nmade during the period commencing with the first billing cycle which\nbegins on or after July first, nineteen hundred eighty-nine and ending\nwith the last billing cycle which begins on or prior to June thirtieth,\nnineteen hundred ninety in an amount equal to fifty per centum of the\ntaxes imposed pursuant to such section; for such sales made during the\nperiod commencing with the first billing cycle which begins on or after\nJuly first, nineteen hundred ninety and ending with the last billing\ncycle which begins on or prior to June thirtieth, nineteen hundred\nninety-one in an amount equal to seventy-five per centum of the taxes\nimposed pursuant to such section; and for such sales made during the\nperiod commencing with the first billing cycle which begins on or after\nJuly first, nineteen hundred ninety-one and thereafter in an amount\nequal to one hundred per centum of the taxes imposed pursuant to such\nsection; and/or (ii) make discounts to eligible vendors of energy\nservices in amounts equal to the rebates to be made by such eligible\nvendors to non-residential energy users, such amounts to be certified to\nsuch utilities by such eligible vendors to non-residential energy users,\nsuch amounts to be certified to such utilities by such eligible vendors,\nprovided, however, that the mayor of such city or any agency designated\nby such mayor may by regulation require any or all classes of eligible\nvendors to certify that such rebates have been made as a condition of\nsuch utility being obligated to make discounts in accordance with this\nparagraph. For purposes of this paragraph, sales shall be deemed to\ninclude sales of delivery services consisting of transport and billing\nprovided by a utility to a public utility service operated by such city\nin accordance with a local law adopted pursuant to article fourteen-A of\nthe general municipal law. Any utility providing a discount to an\neligible vendor making a rebate in accordance with paragraph three of\nthis subdivision where such eligible vendor is certified in accordance\nwith subdivision (b) of this section may rely upon the amount of rebates\ncertified by such eligible vendor in accordance with this paragraph,\nunless such utility has knowledge that the amount so certified is\nincorrect; and/or\n (2) Permitting eligible vendors of energy services, in instances where\nsuch eligible vendors sell electricity, gas or steam produced by such\neligible vendors, to: (i) make rebates to non-residential energy users\nas follows: for such sales made during the period commencing with the\nfirst billing cycle which begins on or after July first, nineteen\nhundred eighty-eight and ending with the last billing cycle which begins\non or prior to June thirtieth, nineteen hundred eighty-nine in an amount\nequal to twenty-five per centum of the sales and compensating use taxes\nimposed pursuant to section eleven hundred seven of the tax law; for\nsuch sales made during the period commencing with the first billing\ncycle which b
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