(305 ILCS 5/5B-5) (from Ch. 23, par. 5B-5)
Sec. 5B-5. Annual reporting; penalty; maintenance of records.
(a) After December 31 of each year, and on or before
March 31 of the succeeding year, every long-term care provider subject to
assessment under this Article shall file a report with the Illinois
Department. The report shall be in a form and manner prescribed by the Illinois Department and shall state the revenue received by the long-term care provider, reported in such categories as may be required by the Illinois Department, and other reasonable information the Illinois Department requires for the administration of its responsibilities under this Code.
(b) If a long-term care provider operates or maintains
more than one long-term care facility in this State, the provider
may not file a single return covering all those long-term care
facilities, but shall file a separate return for each
long-term care facility and shall compute and pay the assessment
for each long-term care facility separately.
(c) Notwithstanding any other provision in this Article, in
the case of a person who ceases to operate or maintain a long-term
care facility in respect of which the person is subject to
assessment under this Article as a long-term care provider, the person shall file a final, amended return with the Illinois
Department not more than 90 days after the cessation reflecting
the adjustment and shall pay with the final return the
assessment for the year as so adjusted (to the extent not
previously paid). If a person fails to file a final amended return on a timely basis, there shall, unless waived by the Illinois Department for reasonable cause, be added to the assessment due a penalty assessment equal to 25% of the assessment due.
(d) Notwithstanding any other provision of this Article, a
provider who commences operating or maintaining a long-term care
facility that was under a prior ownership and remained licensed by the Department of Public Health shall notify the Illinois Department of any change in ownership regardless of percentage, and shall be responsible to immediately pay any prior amounts owed by the facility. In addition, beginning January 1, 2023, all providers operating or maintaining a long-term care facility shall notify the Illinois Department of all individual owners and any individuals or organizations that are part of a limited liability company with ownership of that facility and the percentage ownership of each owner. This ownership reporting requirement does not include individual shareholders in a publicly held corporation. Submission of the information as part of the Department's cost reporting requirements shall satisfy this requirement.
(e) The Department shall develop a procedure for sharing with a potential buyer of a facility information regarding outstanding assessments and penalties owed by that facility.
(f) In the case of a long-term care provider existing as a
corporation or legal entity other than an individual, the return
filed by it shall be signed by its president, vice-president,
secretary, or treasurer or by its properly authorized agent.
(g) If a long-term care provider fails to file its return
on or before the due date of the return,
there shall, unless waived by the Illinois Department for
reasonable cause, be added to the assessment imposed by Section
5B-2 a penalty assessment equal to 25%
of the assessment imposed for the year. After July 1, 2013, no penalty shall be assessed if the Illinois Department has not established a process for the electronic submission of information.
(h) Every long-term care provider subject to assessment
under this Article shall keep records and books that will
permit the determination of occupied bed days on a calendar year
basis. All such books and records shall be kept in the English
language and shall, at all times during business hours of the
day, be subject to inspection by the Illinois Department or its
duly authorized agents and employees.
(i) The Illinois Department shall establish a process for long-term care providers to electronically submit all information required by this Section no later than July 1, 2013. (Source: P.A. 102-1035, eff. 5-31-22.)
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(305 ILCS 5/5B-7) (from Ch. 23, par. 5B-7)
Sec. 5B-7.
Administration; enforcement provisions.
(a) To the extent practicable, the Illinois Department shall administer
and enforce this Article and collect the assessments, interest, and penalty
assessments imposed under this Article, using procedures employed in its
administration of this Code generally and, as it deems
appropriate, in a manner similar to that in which the Department
of Revenue administers and collects the retailers' occupation tax
under the Retailers' Occupation Tax Act ("ROTA"). Instead
of certificates of registration, the Illinois Department shall
establish and maintain a listing of all long-term care providers
appearing in the licensing records of the Department of Public
Health, which shall show each provider's name, principal place of business,
and the name and address of each long-term care facility operated or
maintained by the provider in this State. In addition, the following
provisions of the Retailers' Occupation Tax Act are incorporated by
reference into this Section, except that the Illinois Department
and its Director (rather than the Department of Revenue and its Director)
and every long-term care provider subject to assessment measured by
occupied bed days and to the return filing requirements of this Article
(rather than persons subject to retailers' occupation tax measured by gross
receipts from the sale of tangible personal property at retail and to the
return filing requirements of ROTA) shall have the powers, duties, and
rights specified in these ROTA provisions, as modified in this Section or
by the Illinois Department in a manner consistent with this Article and
except as manifestly inconsistent with the other provisions of this Article:
(1) ROTA, Section 4 (examination of return; notice of |
| correction; evidence; limitations; protest and hearing), except that (i) the Illinois Department shall issue notices of assessment liability (rather than notices of tax liability as provided in ROTA, Section 4); (ii) in the case of a fraudulent return or in the case of an extended period agreed to by the Illinois Department and the long-term care provider before the expiration of the limitation period, no notice of assessment liability shall be issued more than 3 years after the later of the due date of the return required by Section 5B-5 or the date the return (or an amended return) was filed (rather within the period stated in ROTA, Section 4); and (iii) the penalty provisions of ROTA, Section 4 shall not apply.
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(2) ROTA, Section 5 (failure to make return; failure
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| to pay assessment), except that the penalty and interest provisions of ROTA, Section 5 shall not apply.
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(3) ROTA, Section 5a (lien; attachment; termination;
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| notice; protest; review; release of lien; status of lien).
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(4) ROTA, Section 5b (State lien notices; State lien
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| index; duties of recorder and registrar of titles).
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(5) ROTA, Section 5c (liens; certificate of release).
(6) ROTA, Section 5d (Department not required to
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| furnish bond; claim to property attached or levied upon).
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(7) ROTA, Section 5e (foreclosure on liens;
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(8) ROTA, Section 5f (demand for payment; levy and
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| sale of property; limitation).
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(9) ROTA, Section 5g (sale of property; redemption).
(10) ROTA, Section 5j (sales on transfers outside
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| usual course of business; report; payment of assessment; rights and duties of purchaser; penalty).
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(11) ROTA, Section 6 (erroneous payments; credit or
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| refund), provided that (i) the Illinois Department may only apply an amount otherwise subject to credit or refund to a liability arising under this Article; (ii) except in the case of an extended period agreed to by the Illinois Department and the long term care provider prior to the expiration of this limitation period, a claim for credit or refund must be filed no more than 3 years after the due date of the return required by Section 5B-5 (rather than the time limitation stated in ROTA, Section 6); and (iii) credits or refunds shall not bear interest.
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(12) ROTA, Section 6a (claims for credit or refund).
(13) ROTA, Section 6b (tentative determination of
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| claim; notice; hearing; review), provided that a long-term care provider or its representative shall have 60 days (rather than 20 days) within which to file a protest and request for hearing in response to a tentative determination of claim.
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(14) ROTA, Section 6c (finality of tentative
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(15) ROTA, Section 8 (investigations and hearings).
(16) ROTA, Section 9 (witness; immunity).
(17) ROTA, Section 10 (issuance of subpoenas;
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| attendance of witnesses; production of books and records).
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(18) ROTA, Section 11 (information confidential;
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(19) ROTA, Section 12 (rules and regulations;
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| hearing; appeals), except that a long-term care provider shall not be required to file a bond or be subject to a lien in lieu thereof in order to seek court review under the Administrative Review Law of a final assessment or revised final assessment or the equivalent thereof issued by the Illinois Department under this Article.
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(b) In addition to any other remedy provided for and without sending a
notice of assessment liability, the Illinois Department may collect an
unpaid assessment by withholding, as payment of the assessment,
reimbursements or other amounts otherwise payable by the Illinois
Department to the provider.
(Source: P.A. 87-861.)
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(305 ILCS 5/5B-8) (from Ch. 23, par. 5B-8)
Sec. 5B-8. Long-Term Care Provider Fund.
(a) There is created in the State Treasury the Long-Term
Care Provider Fund. Interest earned by the Fund shall be
credited to the Fund. The Fund shall not be used to replace any
moneys appropriated to the Medicaid program by the General Assembly.
(b) The Fund is created for the purpose of receiving and
disbursing moneys in accordance with this Article. Disbursements
from the Fund shall be made only as follows:
(1) For payments to nursing facilities, including |
| county nursing facilities but excluding State-operated facilities, under Title XIX of the Social Security Act and Article V of this Code.
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(1.5) For payments to managed care organizations as
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| defined in Section 5-30.1 of this Code.
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(2) For the reimbursement of moneys collected by the
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| Illinois Department through error or mistake.
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(3) For payment of administrative expenses incurred
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| by the Illinois Department or its agent in performing the activities authorized by this Article.
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(3.5) For reimbursement of expenses incurred by
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| long-term care facilities, and payment of administrative expenses incurred by the Department of Public Health, in relation to the conduct and analysis of background checks for identified offenders under the Nursing Home Care Act.
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(4) For payments of any amounts that are reimbursable
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| to the federal government for payments from this Fund that are required to be paid by State warrant.
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(5) For making transfers to the General Obligation
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| Bond Retirement and Interest Fund, as those transfers are authorized in the proceedings authorizing debt under the Short Term Borrowing Act, but transfers made under this paragraph (5) shall not exceed the principal amount of debt issued in anticipation of the receipt by the State of moneys to be deposited into the Fund.
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(6) For making transfers, at the direction of the
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| Director of the Governor's Office of Management and Budget during each fiscal year beginning on or after July 1, 2011, to other State funds in an annual amount of $20,000,000 of the tax collected pursuant to this Article for the purpose of enforcement of nursing home standards, support of the ombudsman program, and efforts to expand home and community-based services. No transfer under this paragraph shall occur until (i) the payment methodologies created by Public Act 96-1530 under Section 5-5.4 of this Code have been approved by the Centers for Medicare and Medicaid Services of the U.S. Department of Health and Human Services and (ii) the assessment imposed by Section 5B-2 of this Code is determined to be a permissible tax under Title XIX of the Social Security Act.
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Disbursements from the Fund, other than transfers made pursuant to paragraphs (5) and (6) of this subsection, shall be by
warrants drawn by the State Comptroller upon receipt of vouchers
duly executed and certified by the Illinois Department.
(c) The Fund shall consist of the following:
(1) All moneys collected or received by the Illinois
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| Department from the long-term care provider assessment imposed by this Article.
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(2) All federal matching funds received by the
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| Illinois Department as a result of expenditures made from the Fund.
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(3) Any interest or penalty levied in conjunction
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| with the administration of this Article.
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(4) (Blank).
(5) All other monies received for the Fund from any
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| other source, including interest earned thereon.
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(Source: P.A. 102-1035, eff. 5-31-22.)
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(305 ILCS 5/5C-1) (from Ch. 23, par. 5C-1)
Sec. 5C-1. Definitions. As used in this Article, unless the context
requires otherwise:
"Fund" means the Care Provider Fund for Persons with a Developmental Disability.
"Care facility for persons with a developmental disability" means an intermediate care
facility for the intellectually disabled within the meaning of Title XIX of the
Social Security Act, whether public or private and whether organized for
profit or not-for-profit, but shall not include any facility operated by
the State.
"Care provider for persons with a developmental disability" means a person conducting,
operating, or maintaining a facility for persons with a developmental disability. For
this purpose, "person" means any political subdivision of the State,
municipal corporation, individual, firm, partnership, corporation, company,
limited liability company, association, joint stock association, or trust,
or a receiver, executor, trustee, guardian or other representative
appointed by order of any court.
"Adjusted gross developmentally disabled care revenue" shall be computed
separately for each facility for persons with a developmental disability conducted,
operated, or maintained by a care provider for persons with a developmental disability, and
means the total revenue of the care provider for persons with a developmental disability for
inpatient residential services less contractual allowances and discounts on
patients' accounts, but does not include non-patient revenue from sources
such as contributions, donations or bequests, investments, day training
services, television and telephone service, and rental of facility space.
"Long-term care facility for persons under 22 years of age serving clinically complex residents" means a facility licensed by the Department of Public Health as a long-term care facility for persons under 22 meeting the qualifications of Section 5-5.4h of this Code. (Source: P.A. 98-463, eff. 8-16-13; 98-651, eff. 6-16-14; 99-143, eff. 7-27-15.)
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(305 ILCS 5/5C-2) (from Ch. 23, par. 5C-2)
Sec. 5C-2. Assessment; no local authorization to tax.
(a) For the privilege of engaging in the occupation of care provider for persons with a developmental disability, an assessment is imposed upon each care provider for persons with a developmental disability in an amount equal to 6%, or the maximum allowed under federal regulation, whichever is less, of its adjusted
gross developmentally disabled care revenue for the prior State fiscal
year. Notwithstanding any provision of any other Act to the contrary, this
assessment shall be construed as a tax, but may not be added to the charges
of an individual's nursing home care that is paid for in whole, or in part,
by a federal, State, or combined federal-state medical care program, except
those individuals receiving Medicare Part B benefits solely.
(b) Nothing in this amendatory Act of 1995 shall be construed
to authorize any home rule unit or other unit of local government to license
for revenue or impose a tax or assessment upon a care provider for persons with a developmental disability or the occupation of care provider for persons with a developmental disability, or a tax
or assessment measured by the income or earnings of a care provider for persons with a developmental disability.
(c) Effective July 1, 2013, for the privilege of engaging in the occupation of long-term care facility for persons under 22 years of age serving clinically complex residents provider, an assessment is imposed upon each long-term care facility for persons under 22 years of age serving clinically complex residents provider in the same amount and upon the same conditions and requirements as imposed in Article V-B of this Code and a license fee is imposed in the same amount and upon the same conditions and requirements as imposed in Article V-E of this Code. Notwithstanding any provision of any other Act to the contrary, the assessment and license fee imposed by this subsection (c) shall be construed as a tax, but may not be added to the charges of an individual's nursing home care that is paid for in whole, or in part, by a federal, State, or combined federal-State medical care program, except for those individuals receiving Medicare Part B benefits solely. (Source: P.A. 98-651, eff. 6-16-14; 99-143, eff. 7-27-15.)
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