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.)