5112.31 Annual franchise permit fee.

The department of job and family services shall do all of the following:

(A) For the purposes specified in sections 5112.37 and 5112.371 of the Revised Code, annually assess each intermediate care facility for the mentally retarded a franchise permit fee equal to eleven dollars and ninety-eight cents multiplied by the product of the following:

(1) The number of beds certified under Title XIX of the “Social Security Act” on the first day of May of the calendar year in which the assessment is determined pursuant to division (A) of section 5112.33 of the Revised Code;

(2) The number of days in the fiscal year beginning on the first day of July of the same calendar year.

(B) Beginning July 1, 2009, and the first day of each July thereafter, adjust fees determined under division (A) of this section in accordance with the composite inflation factor established in rules adopted under section 5112.39 of the Revised Code.

(C) If the United States secretary of health and human services determines that the franchise permit fee established by sections 5112.30 to 5112.39 of the Revised Code would be an impermissible health care-related tax under section 1903(w) of the “Social Security Act,” 42 U.S.C.A. 1396b(w), as amended, take all necessary actions to cease implementation of those sections in accordance with rules adopted under section 5112.39 of the Revised Code.

Effective Date: 07-01-2003; 07-01-2005; 06-30-2006; 2008 HB562 07-01-2008