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| Public Act 097-0403 | ||||
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AN ACT concerning public aid.
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Be it enacted by the People of the State of Illinois,
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represented in the General Assembly:
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Section 5. The Illinois Public Aid Code is amended by | ||||
changing Sections 5B-4 and 5B-5 as follows:
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(305 ILCS 5/5B-4) (from Ch. 23, par. 5B-4)
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Sec. 5B-4. Payment of assessment; penalty.
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(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
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expenditures have been obligated for the operation of the | ||||
county nursing
home in an amount at least equal to the amount | ||||
of the assessment.
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(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
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delayed payment schedules for long-term care providers that are
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unable to make assessment payments when due under this Section
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due to financial difficulties, as determined by the Illinois
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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.
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(c) If a long-term care provider fails to pay the full
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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.
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(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.
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(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.)
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(305 ILCS 5/5B-5) (from Ch. 23, par. 5B-5)
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Sec. 5B-5. Annual reporting; penalty; maintenance of | ||
records.
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(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.
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(b) If a long-term care provider operates or maintains
more | ||
than one long-term care facility in this State, the provider
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may not file a single return covering all those long-term care
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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.
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(c) Notwithstanding any other provision in this Article, in
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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.
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(d) Notwithstanding any other provision of this Article, a
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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.
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(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.
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(f) In the case of a long-term care provider existing as a
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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.
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(g) If a long-term care provider fails to file its return
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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.
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(h) Every long-term care provider subject to assessment
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under this Article shall keep records and books that will
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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.
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(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.)
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