26-35a-104 - Collection, remittance, and payment of nursing care facilities assessment.
26-35a-104. Collection, remittance, and payment of nursing care facilitiesassessment.
(1) (a) Beginning July 1, 2004, an assessment is imposed upon each nursing care facilityin the amount designated in Subsection (1)(c).
(b) (i) The department shall establish by rule, a uniform rate per non-Medicare patientday that may not exceed 6% of the total gross revenue for services provided to patients of allnursing care facilities licensed in this state.
(ii) For purposes of Subsection (1)(b)(i), total revenue does not include charitablecontribution received by a nursing care facility.
(c) The department shall calculate the assessment imposed under Subsection (1)(a) bymultiplying the total number of patient days of care provided to non-Medicare patients by thenursing care facility, as provided to the department pursuant to Subsection (3)(a), by the uniformrate established by the department pursuant to Subsection (1)(b).
(2) (a) The assessment imposed by this chapter is due and payable on a monthly basis onor before the last day of the month next succeeding each monthly period.
(b) The collecting agent for this assessment shall be the department which is vested withthe administration and enforcement of this chapter, including the right to audit records of anursing care facility related to patient days of care for the facility.
(c) The department shall forward proceeds from the assessment imposed by this chapterto the state treasurer for deposit in the restricted account as specified in Section 26-35a-106.
(3) Each nursing care facility shall, on or before the end of the month next succeedingeach calendar monthly period, file with the department:
(a) a report which includes:
(i) the total number of patient days of care the facility provided to non-Medicare patientsduring the preceding month;
(ii) the total gross revenue the facility earned as compensation for services provided topatients during the preceding month; and
(iii) any other information required by the department; and
(b) a return for the monthly period, and shall remit with the return the assessmentrequired by this chapter to be paid for the period covered by the return.
(4) Each return shall contain information and be in the form the department prescribes byrule.
(5) The assessment as computed in the return is an allowable cost for Medicaidreimbursement purposes.
(6) The department may by rule, extend the time for making returns and paying theassessment.
(7) Each nursing care facility that fails to pay any assessment required to be paid to thestate, within the time required by this chapter, or that fails to file a return as required by thischapter, shall pay, in addition to the assessment, penalties and interest as provided in Section26-35a-105.
Enacted by Chapter 284, 2004 General Session