| |
Illinois Compiled Statutes
Information maintained by the Legislative Reference Bureau Updating the database of the Illinois Compiled Statutes (ILCS) is an ongoing process. Recent laws may not yet be included in the ILCS database, but they are found on this site as Public Acts soon after they become law. For information concerning the relationship between statutes and Public Acts, refer to the Guide. Because the statute database is maintained primarily for legislative drafting purposes, statutory changes are sometimes included in the statute database before they take effect. If the source note at the end of a Section of the statutes includes a Public Act that has not yet taken effect, the version of the law that is currently in effect may have already been removed from the database and you should refer to that Public Act to see the changes made to the current law.
PUBLIC AID (305 ILCS 5/) Illinois Public Aid Code. 305 ILCS 5/5C-4
(305 ILCS 5/5C-4) (from Ch. 23, par. 5C-4)
Sec. 5C-4. Reporting; penalty; maintenance of records.
(a) After June 30 of each State fiscal year, and on or before
September 30 of the succeeding State fiscal year, every care provider for persons with a developmental disability subject to assessment under this Article shall file
a return with the Illinois Department. The return shall report the
adjusted gross developmentally disabled care revenue from the State fiscal
year just ended and shall be utilized by the Illinois Department to
calculate the assessment for the State fiscal year commencing on the
preceding July 1. The return shall be on a form prepared by the Illinois
Department and shall state the following:
(1) The name of the care provider for persons with a | | developmental disability.
|
|
(2) The address of the care provider's principal
| | place of business from which the provider engages in the occupation of care provider for persons with a developmental disability in this State, and the name and address of all care facilities for persons with a developmental disability operated or maintained by the provider in this State.
|
|
(3) The adjusted gross developmentally disabled care
| | revenue for the State fiscal year just ended, the amount of assessment imposed under Section 5C-2 for the State fiscal year for which the return is filed, and the amount of each quarterly installment to be paid during the State fiscal year.
|
|
(4) The amount of penalty due, if any.
(5) Other reasonable information the Illinois
| |
(b) If a care provider for persons with a developmental disability operates
or maintains more than one care facility for persons with a developmental disability
in this State, the provider may not file a single return covering
all those care facilities for persons with a developmental disability, but shall file
a separate return for each care facility for persons with a developmental disability and shall compute and pay the assessment for each
care facility for persons with a developmental disability separately.
(c) Notwithstanding any other provision in this Article, a
person who ceases to conduct, operate, or maintain a
care facility for persons with a developmental disability in respect of which the
person is subject to assessment under this Article as a care provider for persons with a developmental disability, the assessment for the State fiscal year
in which the cessation occurs shall be adjusted by multiplying
the assessment computed under Section 5C-2 by a fraction, the
numerator of which is the number of months in the year during
which the provider conducts, operates, or maintains the
care facility for persons with a developmental disability and the denominator of
which is 12. 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).
(d) Notwithstanding any other provision of this Article, a
provider who commences conducting, operating, or maintaining a
care facility for persons with a developmental disability shall file an initial
return for the State fiscal year in which the commencement
occurs within 90 days thereafter and shall pay the assessment
computed under Section 5C-2 and subsection (e) in equal
installments on the due date of the return and on the regular
installment due dates for the State fiscal year occurring after
the due date of the initial return.
(e) Notwithstanding any other provision of this Article, in
the case of a care provider for persons with a developmental disability that did not
conduct, operate, or maintain a care facility for persons with a developmental disability throughout the prior State fiscal year, the assessment
for that State fiscal year shall be computed on the basis of
hypothetical adjusted gross developmentally disabled care revenue
for the prior year as determined by rules adopted by
the Illinois Department (which may be based on annualization of
the provider's actual revenues for a portion of the State fiscal
year, or revenues of a comparable facility for such year,
including revenues realized by a prior provider from the same
facility during such year).
(f) In the case of a care provider for persons with a developmental disability
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 care provider for persons with a developmental disability fails to
file its return for a State fiscal year 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 5C-2 for the State fiscal year a penalty
assessment equal to 25% of the assessment imposed for the year.
(h) Every care provider for persons with a developmental disability subject to
assessment under this Article shall keep records and books
that will permit the determination of adjusted gross developmentally disabled care revenue on a State fiscal 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.
(Source: P.A. 99-143, eff. 7-27-15.)
|
305 ILCS 5/5C-5
(305 ILCS 5/5C-5) (from Ch. 23, par. 5C-5)
Sec. 5C-5. Disposition of proceeds. The Illinois Department
shall pay all moneys received from care providers for persons with a developmental disability under this Article into the Care
Provider Fund for Persons with a Developmental Disability. Upon certification by the Illinois Department
to the State Comptroller of its intent to withhold from a
provider under Section 5C-6(b), the State Comptroller shall
draw a warrant on the treasury or other fund held by the State
Treasurer, as appropriate. The warrant shall state the
amount for which the provider is entitled to a warrant, the
amount of the deduction, and the reason therefor and shall direct the
State Treasurer to pay the balance to the provider, all in
accordance with Section 10.05 of the State Comptroller Act. The warrant
also shall direct the State Treasurer to transfer the amount of the
deduction so ordered from the treasury or other fund into the
Care Provider Fund for Persons with a Developmental Disability.
(Source: P.A. 98-463, eff. 8-16-13; 99-143, eff. 7-27-15.)
|
305 ILCS 5/5C-6
(305 ILCS 5/5C-6) (from Ch. 23, par. 5C-6)
Sec. 5C-6. 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
pursuant to the Retailers' Occupation Tax Act ("ROTA"). Instead
of certificates of registration, the Illinois Department shall
establish and maintain a listing of all care providers for persons with a developmental disability 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 care facility for persons with a developmental disability operated or maintained by the
provider in this State. In addition, the following Retailers' Occupation
Tax Act provisions 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 care provider for persons with a developmental disability subject to assessment measured by adjusted gross developmentally
disabled care revenue 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 care provider for persons with a developmental disability 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 5C-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.
|
|
(2) ROTA, Section 5 (failure to make return; failure
| | to pay assessment), except that the penalty and interest provisions of ROTA, Section 5 shall not apply.
|
|
(3) ROTA, Section 5a (lien; attachment; termination;
| | notice; protest; review; release of lien; status of lien).
|
|
(4) ROTA, Section 5b (State lien notices; State lien
| | index; duties of recorder and registrar of titles).
|
|
(5) ROTA, Section 5c (liens; certificate of release).
(6) ROTA, Section 5d (Department not required to
| | furnish bond; claim to property attached or levied upon).
|
|
(7) ROTA, Section 5e (foreclosure on liens;
| |
(8) ROTA, Section 5f (demand for payment; levy and
| | sale of property; limitation).
|
|
(9) ROTA, Section 5g (sale of property; redemption).
(10) ROTA, Section 5j (sales on transfers outside
| | usual course of business; report; payment of assessment; rights and duties of purchaser; penalty).
|
|
(11) ROTA, Section 6 (erroneous payments; credit or
| | 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 care provider for persons with a developmental disability 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 5C-5 (rather than the time limitation stated in ROTA, Section 6); and (iii) credits or refunds shall not bear interest.
|
|
(12) ROTA, Section 6a (claims for credit or refund).
(13) ROTA, Section 6b (tentative determination of
| | claim; notice; hearing; review), provided that a care provider for persons with a developmental disability 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.
|
|
(14) ROTA, Section 6c (finality of tentative
| |
(15) ROTA, Section 8 (investigations and hearings).
(16) ROTA, Section 9 (witness; immunity).
(17) ROTA, Section 10 (issuance of subpoenas;
| | attendance of witnesses; production of books and records).
|
|
(18) ROTA, Section 11 (information confidential;
| |
(19) ROTA, Section 12 (rules and regulations;
| | hearing; appeals), except that a care provider for persons with a developmental disability 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.
|
|
(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. 99-143, eff. 7-27-15.)
|
|
|
|