59E-5.601. AHCA Program Assessment  


Effective on Thursday, June 11, 1992
  • 1(1) Every year, each hospital shall pay to the Board an assessment equal to .04 percent of its gross operating costs for its last fiscal year. The assessment shall be paid in quarterly payments of .01 percent, with the first quarter beginning on July 1 of each state fiscal year.

    51(2) Each quarterly assessment payment shall be received in the Board office no later than 30 days from the first day of the quarter.

    75(3) The Board shall provide an invoice to each hospital for each quarterly payment. However, failure to provide this notice or failure of a hospital to receive this notice does not relieve a hospital of its responsibility to pay the assessment in a timely fashion.

    120(4) If the Board has not received a hospital’s assessment payment by the due date, a second notice and a copy of the original invoice will be sent. If the assessment is paid within 10 days of the hospital’s receipt of the second notice, the payment will be considered to have been timely paid. If the assessment is not paid within this 10 day period, the assessment is late from the original due date. Paragraph 19559E-2.025(1)(a), 196F.A.C., provides guidelines for imposition of fines from failure to pay an assessment.

    209(5) Initial assessments against new hospitals shall be paid at the time a hospital is licensed. The assessment will be based on the hospital’s projected gross operating costs during its first year of operation and until its first Prior Year Report is accepted by the Board. Upon approval of the first Prior Year Report, the assessment will be based upon actual gross operating costs as reflected in that report.

    278(6) In the event a hospital fails to file its Prior Year Report or the report is not accepted by the Board, the quarterly assessment will be based on the most recently filed Prior Year Report accepted by the Board.

    318(7) If the data contained in the Prior Year Report is based upon a fiscal period of less than one calendar year, the data provided will be annualized and the quarterly assessment will be calculated on an annualized basis.

    357(8) Assessments are made against facilities, accordingly all assessments accrued shall be paid by the facility regardless of any change of ownership.

    379Rulemaking Authority 381408.15 FS., 383Chapter 88-394, Laws of Florida. Law Implemented 408.072 FS. History–New 6-11-92, Formerly 10N-5.601.