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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
|
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.
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(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.
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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)
|
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 |
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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
|
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
|
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 |