§ 5168.42 — Annual franchise permit fee

Ohio § 5168.42

• Jurisdiction: Ohio
• Title 51: Public Welfare
• Ch. 5168: Hospital Care Assurance Program; Health Care Franchise Permit Fees

Text

The department of medicaid shall do all of the following:

(A) Subject to sections5168.44,5168.45, and5168.48of the Revised Code and divisions (C) and (D) of this section and for the purposes specified in section5168.54of the Revised Code, determine an annual franchise permit fee on each nursing home in an amount equal to the franchise permit fee rate multiplied by the product of the following:

(1) The number of beds licensed as nursing home beds, plus any other beds certified as skilled nursing facility beds under Title XVIII or nursing facility beds under Title XIX on the first day of May of the calendar year in which the fee is determined pursuant to division (A) of section5168.47of the Revised Code;

(2) The number of days in the fiscal year beginning on the first day of July of the calendar year in which the fee is determined pursuant to division (A) of section5168.47of the Revised Code.

(B) Subject to sections5168.44,5168.45, and5168.48of the Revised Code and divisions (C) and (D) of this section and for the purposes specified in section5168.54of the Revised Code, determine an annual franchise permit fee on each hospital in an amount equal to the franchise permit fee rate multiplied by the product of the following:

(1) The number of beds registered pursuant to section3701.07of the Revised Code as skilled nursing facility beds or long-term care beds, plus any other beds licensed as nursing home beds under section3721.02or3721.09of the Revised Code, on the first day of May of the calendar year in which the fee is determined pursuant to division (A) of section5168.47of the Revised Code;

(2) The number of days in the fiscal year beginning on the first day of July of the calendar year in which the fee is determined pursuant to division (A) of section5168.47of the Revised Code.

(C) If the total amount of the franchise permit fee assessed under divisions (A) and (B) of this section for a fiscal year exceeds the indirect guarantee percentage of the actual net patient revenue for all nursing homes and hospital long-term care units for that fiscal year and seventy-five per cent or more of the combined total number of nursing homes and hospital long-term care units receive enhanced medicaid payments or other state payments equal to seventy-five per cent or more of their total franchise permit fee assessments, do both of the following:

(1) Recalculate the assessments under divisions (A) and (B) of this section using a per bed per day rate equal to the indirect guarantee percentage of actual net patient revenue for all nursing homes and hospital long-term care units for that fiscal year;

(2) Refund the difference between the amount of the franchise permit fee assessed for that fiscal year under divisions (A) and (B) of this section and the amount recalculated under division (C)(1) of this section as a credit against the assessments imposed under divisions (A) and (B) of this section for the subsequent fiscal year.

(D) If the United States centers for medicare and medicaid services determines that the franchise permit fee established by sections5168.40to5168.56of the Revised Code is an impermissible health care-related tax under the "Social Security Act," section 1903(w), 42 U.S.C. 1396b(w), take all necessary actions to cease implementation of sections5168.40to5168.56of the Revised Code in accordance with rules adopted under section5168.56of the Revised Code.

Legislative History

Effective: September 29, 2013 | Latest Legislation: House Bill 59 - 130th General Assembly