Collection, remittance, and payment of nursing care facilities assessment

(1) (a) An assessment is imposed upon each nursing care facility in the amount designated in Subsection (1)(c). (b) (i) The department shall establish by rule, a uniform rate per non-Medicare patient day that may not exceed 6% of the total gross revenue for services provided to patients of all nursing care facilities licensed in this state. (ii) For purposes of Subsection (1)(b)(i), total revenue does not include charitable contribution received by a nursing care facility. (c) The department shall calculate the assessment imposed under Subsection (1)(a) by multiplying the total number of patient days of care provided to non-Medicare patients by the nursing care facility, as provided to the department pursuant to Subsection (3)(a), by the uniform rate established by the department pursuant to Subsection (1)(b). (2) (a) The assessment imposed by this part is due and payable on a monthly basis on or before the last day of the month next succeeding each monthly period. (b) The collecting agent for this assessment shall be the department which is vested with the administration and enforcement of this part, including the right to audit records of a nursing care facility related to patient days of care for the facility. (c) The department shall forward proceeds from the assessment imposed by this part to the state treasurer for deposit in the expendable special revenue fund as specified in Section 26B-1-332. (3) Each nursing care facility shall, on or before the end of the month next succeeding each calendar monthly period, file with the department: (a) a report which includes: (i) the total number of patient days of care the facility provided to non-Medicare patients during the preceding month; (ii) the total gross revenue the facility earned as compensation for services provided to patients during the preceding month; and (iii) any other information required by the department; and (b) a return for the monthly period, and shall remit with the return the assessment required by this part to be paid for the period covered by the return. (4) Each return shall contain information and be in the form the department prescribes by rule. (5) The assessment as computed in the return is an allowable cost for Medicaid reimbursement purposes. (6) The department may by rule, extend the time for making returns and paying the assessment. (7) Each nursing care facility that fails to pay any assessment required to be paid to the state, within the time required by this part, or that fails to file a return as required by this part, shall pay, in addition to the assessment, penalties as provided in Section 26B-3-404.