District of Columbia § 47-1263 Assessments on nursing facilities.

District of Columbia Statutes

§ 47-1263 — Assessments on nursing facilities.

District of Columbia § 47-1263

Title 47Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]

Ch. 12CNursing Facility Quality of Care Fund; Nursing Facility Assessment.

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Bluebook

D.C. Code § 47-1263 (2026).

Text

(a)Except as provided in paragraph (1) of this subsection, each nursing facility in the District of Columbia shall pay to the Mayor an assessment of up to 6% per annum of net resident revenue. The assessment shall be a uniform amount per licensed bed, and the amount shall be determined as follows:

(1)For fiscal year 2005, the assessment shall be $3,600 per licensed bed annually, or the appropriate pro-rata amount based upon that total if the assessment is in effect for less than the entire fiscal year.

(2)For fiscal year 2006 and each succeeding fiscal year, the Mayor shall determine the uniform amount per licensed bed by rules issued pursuant to § 47-1267 .

(b)Except for fiscal year 2005, the Mayor shall require each nursing facility to provide to the Office of Tax and Revenue

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(a) Except as provided in paragraph (1) of this subsection, each nursing facility in the District of Columbia shall pay to the Mayor an assessment of up to 6% per annum of net resident revenue. The assessment shall be a uniform amount per licensed bed, and the amount shall be determined as follows:

(1) For fiscal year 2005, the assessment shall be $3,600 per licensed bed annually, or the appropriate pro-rata amount based upon that total if the assessment is in effect for less than the entire fiscal year.

(2) For fiscal year 2006 and each succeeding fiscal year, the Mayor shall determine the uniform amount per licensed bed by rules issued pursuant to § 47-1267 .

(b) Except for fiscal year 2005, the Mayor shall require each nursing facility to provide to the Office of Tax and Revenue a self-assessment of the amount owed based on net resident revenue as provided in subsection (a) of this section for the ensuing fiscal year of the District no later than September 1.

(c) Each nursing facility shall pay the assessment required by subsection (a) of this section to the Mayor in equal monthly installments.

(d) Each nursing facility shall report net resident revenue for the period upon which the assessment for a fiscal year is to be determined under subsection (a)(2) of this section by submitting an audited financial statement and other information for that period as the Mayor may prescribe by rules issued pursuant to § 47-1267 .

(e) The Chief Financial Officer may determine the manner in which payments are made under this chapter, including whether payments owed by each nursing facility under subsection (a) of this section shall be paid electronically.

Legislative History

Dec. 7, 2004, D.C. Law 15-205, § 5202(c), 51 DCR 8441; Oct. 20, 2005, D.C. Law 16-33, § 1242(a), 52 DCR 7503; Mar. 2, 2007, D.C. Law 16-191, § 5(h), 53 DCR 6794; Aug. 16, 2008, D.C. Law 17-219, § 5027, 55 DCR 7598