apache2 forced ad's module for Hosting Company

Alright so here's a run down. I run a hosting company who offers free hosting out to thousands of customers, the only catch is there are Forced ad's place on the users website. We run a linux server with apache2 and cpanel/whm. We currently have a apache2 module, but it does not do what we want, what we want is to be able to force ads on all users but let 'reseller' (whm) accounts be ad free, and also allowing us the option to enable/disable ad's on the 'reseller' accounts and a few of normal shared hosting accounts. The script should automatically add the ads onto all accounts that are created too.