Public Act 097-0403
 
HB1470 EnrolledLRB097 06486 KTG 46569 b

    AN ACT concerning public aid.
 
    Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
 
    Section 5. The Illinois Public Aid Code is amended by
changing Sections 5B-4 and 5B-5 as follows:
 
    (305 ILCS 5/5B-4)  (from Ch. 23, par. 5B-4)
    Sec. 5B-4. Payment of assessment; penalty.
    (a) The assessment imposed by Section 5B-2 shall be due and
payable monthly, on the last State business day of the month
for occupied bed days reported for the preceding third month
prior to the month in which the tax is payable and due. A
facility that has delayed payment due to the State's failure to
reimburse for services rendered may request an extension on the
due date for payment pursuant to subsection (b) and shall pay
the assessment within 30 days of reimbursement by the
Department. The Illinois Department may provide that county
nursing homes directed and maintained pursuant to Section
5-1005 of the Counties Code may meet their assessment
obligation by certifying to the Illinois Department that county
expenditures have been obligated for the operation of the
county nursing home in an amount at least equal to the amount
of the assessment.
    (a-5) The Illinois Department shall provide for an
electronic submission process for each long-term care facility
to report Each assessment payment shall be accompanied by an
assessment report to be completed by the long-term care
provider. A separate report shall be completed for each
long-term care facility in this State operated by a long-term
care provider. The report shall be in a form and manner
prescribed by the Illinois Department and shall at a minimum
provide for the reporting of the number of occupied bed days of
the long-term care facility for the reporting period and other
reasonable information the Illinois Department requires for
the administration of its responsibilities under this Code.
Beginning July 1, 2013, a separate electronic submission shall
be completed for each long-term care facility in this State
operated by a long-term care provider. The Illinois Department
shall prepare an assessment bill stating the amount due and
payable each month and submit it to each long-term care
facility via an electronic process. Each assessment payment
shall be accompanied by a copy of the assessment bill sent to
the long-term care facility by the Illinois Department. To the
extent practicable, the Department shall coordinate the
assessment reporting requirements with other reporting
required of long-term care facilities.
    (b) The Illinois Department is authorized to establish
delayed payment schedules for long-term care providers that are
unable to make assessment payments when due under this Section
due to financial difficulties, as determined by the Illinois
Department. The Illinois Department may not deny a request for
delay of payment of the assessment imposed under this Article
if the long-term care provider has not been paid for services
provided during the month on which the assessment is levied.
    (c) If a long-term care provider fails to pay the full
amount of an assessment payment when due (including any
extensions granted under subsection (b)), 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 the lesser of (i) 5% of the amount of the
assessment payment not paid on or before the due date plus 5%
of the portion thereof remaining unpaid on the last day of each
month thereafter or (ii) 100% of the assessment payment amount
not paid on or before the due date. For purposes of this
subsection, payments will be credited first to unpaid
assessment payment amounts (rather than to penalty or
interest), beginning with the most delinquent assessment
payments. Payment cycles of longer than 60 days shall be one
factor the Director takes into account in granting a waiver
under this Section.
    (c-5) If a long-term care facility provider fails to file
its assessment bill report with payment, 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. After July 1, 2013, no penalty shall be
assessed under this Section if the Illinois Department does not
provide a process for the electronic submission of the
information required by subsection (a-5).
    (d) Nothing in this amendatory Act of 1993 shall be
construed to prevent the Illinois Department from collecting
all amounts due under this Article pursuant to an assessment
imposed before the effective date of this amendatory Act of
1993.
    (e) Nothing in this amendatory Act of the 96th General
Assembly shall be construed to prevent the Illinois Department
from collecting all amounts due under this Code pursuant to an
assessment, tax, fee, or penalty imposed before the effective
date of this amendatory Act of the 96th General Assembly.
(Source: P.A. 96-444, eff. 8-14-09; 96-1530, eff. 2-16-11.)
 
    (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 the change in ownership and shall be
responsible to immediately pay any prior amounts owed by the
facility.
    (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 that July 1,
2013.
(Source: P.A. 96-1530, eff. 2-16-11.)

Effective Date: 1/1/2012