(1) A private utility shall make a special rebate to an eligible redistributor of energy equal to the following percentages of eligible charges: Months During Applicable % of Eligible Benefit Period Charges or Eligible Public Defined in Utility Service Charges Subdivision (e) first through ninety- 45% sixth ninety-seventh through one hundred 36% eighth one hundred ninth through one hundred twentieth 27% one hundred twenty- first through one hundred thirty-second 18% one hundred thirty- third through one hundred forty-fourth 9% ; provided, however, that a private utility shall make a special rebate to an eligible redistributor of energy that owns or leases an eligible building that, in accordance with procedures set forth in local law, was designated as a landmark before the issuance of a certificate of eligibility pursuant to subdivision (f) of this section, equal to the following percentages of eligible charges: Months During Applicable % of Eligible Benefit Period Charges or Eligible Public Defined in Utility Service Charges Subdivision (e) first through one hundred eighth 45% one hundred ninth through one hundred twentieth 36% one hundred twenty- first through one hundred thirty-second 27% one hundred thirty- third through one hundred forty-fourth 18% one hundred forty- fifth through one hundred fifty-sixth 9% ; or provided, however, that the department of business services of a city having a population of one million or more may increase such percentages at its discretion in order to maintain the special rebate at levels comparable to those historically provided under the program, pursuant to rules that are generally applicable to distinct classes of energy users.