Section 40-26B-71 Assessment. - Alabama Statutes

Section 40-26B-71

Assessment.

(a) An assessment is imposed on each privately operated hospital for the state fiscal year in the amount of 5.38 percent of each hospital's net patient revenue. The assessment is a cost of doing business as a privately operated hospital in the State of Alabama.

(b)(1) For state fiscal years 2010 and 2011, net patient revenue shall be determined using the data from each hospital's fiscal year ending in 2007 Medicare Cost Report contained in the Centers for Medicare and Medicaid Services' Healthcare Cost Report Information System file dated December 31, 2008.

(2) If a privately operated hospital's fiscal year ending in 2007 Medicare Cost Report is not contained in the Centers for Medicare and Medicaid Services' Healthcare Cost Report Information System file dated December 31, 2008, the hospital shall submit a copy of the hospital's 2007 Medicare Cost Report to the department in order to allow the department to determine the hospital's net patient revenue.

(3) If a privately operated hospital commenced operations after the due date for a 2007 Medicare Cost Report, the hospital shall submit its most recent Medicare Cost Report to the department in order to allow the department to determine the hospital's net patient revenue.

(c) This article does not authorize a unit of county or local government to license for revenue or impose a tax or assessment upon hospitals or a tax or assessment measured by the income or earnings of a hospital.

(Act 2009-549, §2.)