N.Y.
General City Law Section 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 Tax Law § 1107 (Temporary municipal assistance sales and compensating use taxes for cities of one million or more)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 Tax Law § 1107 (Temporary municipal assistance sales and compensating use taxes for cities of one million or more)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 Tax Law § 1107 (Temporary municipal assistance sales and compensating use taxes for cities of one million or more)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 Tax Law § 1201 (Taxes administered by cities of one million or more)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 § 25-V (Definitions)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.
Source:
Section 25-W — Authorization to require and permit rebates for sales tax paid, https://www.nysenate.gov/legislation/laws/GCT/25-W (updated Sep. 22, 2014; accessed Apr. 13, 2024).
