(a) "Vendor of energy services". Any person, corporation or other entity which is not a utility, except a public utility service operated by a city having a population of one million or more in accordance with a local law adopted pursuant to article fourteen-A of the general municipal law and the power authority of the state of New York, and which furnishes or sells electricity, gas or steam, whether or not such vendor produces such energy and regardless of whether such furnishing or selling constitutes the main activity of such person, corporation or other entity or is merely incidental thereto.

(b) "Electricity redistributor". Any landlord, tenant or agent thereof, who purchases electricity from a utility or any other person, corporation or other entity and on a metered or unmetered basis resells or otherwise redistributes for any consideration such electricity to a non-residential energy user.

(c) "Eligible vendor of energy services".

(1) Any electricity redistributor that sells or otherwise redistributes for any consideration electricity at a rate which: (i) on a metered or unmetered basis, does not exceed the amount charged by the utility or any other person, corporation or other entity to such electricity redistributor for electricity used or consumed by the non-residential energy user, except that a reasonable charge may be permitted for administrative and operating costs and (ii) provided, however, that no electricity redistributor shall come within this definition where such administrative and operating costs exceed a reasonable percentage mark-up of the amount charged by such utility or such other person, corporation or other entity for such electricity; or

(2) Any vendor of energy services which is not an electricity redistributor.

(d) "Rebate". The amount of a reduction in a non-residential energy user's energy bill, as specified in section twenty-five-w of this article, for the sales tax imposed pursuant to section eleven hundred seven of the tax law on the sale of electricity, gas or steam.

(e) "Discount". The amount of a reduction in an eligible vendor of energy services' energy bill, as specified in section twenty-five-w of this article, equal to the rebate made by such vendor to a non-residential energy user in accordance with this article.

(f) "Non-residential energy user". Any non-residential user of electricity, gas or steam, except a government agency or instrumentality thereof, public benefit corporation, or any entity that is exempt from the sales tax imposed pursuant to section eleven hundred seven of the tax law, provided that the term "non-residential energy user" shall not include an owner or operator of residential income producing property, except a hotel.

(g) "Utility". Any electric corporation, gas corporation or steam corporation subject to the jurisdiction and general supervision of the public service commission.