[ Text of section effective until November 4, 2012. Repealed by 2012, 224, Sec. 132.]
Section 27. (a) For the purposes of this section, the following words shall have the following meanings:
"Assessment,'' the user fee imposed pursuant to this section.
"Intermediate care facility for persons with an intellectual disability or ICF/PWID'', a privately or publicly operated intermediate care facility for persons with an intellectual disability.
"Community based residence,'' a privately or publicly operated community based residence serving individuals with an intellectual disability licensed or certified in accordance with section 15 of chapter 19B.
"Bed day,'' a day of services provided to an individual living in an intermediate care facility for persons with an intellectual disability or a community based residence serving individuals with an intellectual disability.
(b) Each intermediate care facility for persons with an intellectual disability and each community-based residence serving individuals with an intellectual disability shall pay an assessment per bed day. The assessment shall be implemented as a broad-based health care related fee as defined in 42 U.S.C. Sec. 1396b(w)(3)(B). The assessment shall be imposed at a uniform rate and shall be sufficient in the aggregate to generate an amount equal to six per cent of the total gross revenues generated by all such facilities in each fiscal year. The assessment shall be paid to the division at least quarterly. The division may promulgate regulations that authorize the assessment of interest on any unpaid liability at a rate not to exceed an annual rate of 18 per cent and late fees at a rate not to exceed 5 per cent per month. The receipts from the assessment, any federal financial participation received by the commonwealth as a result of expenditures funded by these assessments and interest thereon shall be credited to an account established within the Uncompensated Care Trust Fund.
(c) The commissioner shall prepare a form on which each ICF/PWID and each community based residence shall report its total bed days and shall calculate the assessment due. The commissioner shall distribute the forms to each intermediate care facility for persons with an intellectual disability and each community based residence for individuals with an intellectual disability at least annually. The failure to distribute the form or the failure to receive a copy of the form shall not stay the obligation to pay the assessment by the date specified in this section. The division may require additional reports, including but not limited to monthly census data, as it deems necessary to monitor collections and compliance.
(d) The division shall have the authority to inspect and copy the records of an ICF/PWID or community residence for the purposes of auditing its calculation of the assessment. In the event that the division determines that an ICF/PWID or a community-based residence has either overpaid or underpaid the assessment, the division shall notify the ICF/MR or the community based residence of the amount due or refund the overpayment. The division may impose per diem penalties if an ICF/MR or a community-based residence fails to produce documentation as requested by the division.
(e) In the event that an ICF/PWID or a community based residence is aggrieved by a decision of the division as to the amount due, the ICF/PWID or the community based residence may file an appeal to the division of administrative law appeals within 60 days of the notice of underpayment or the date the notice was received, whichever is later. The division of administrative law appeals shall conduct each appeal as an adjudicatory proceeding pursuant to chapter 30A, and an ICF/PWID or a community based residence aggrieved by a decision of the division of administrative law appeals shall be entitled to judicial review pursuant to section 14 of said chapter 30A.
(f) The division shall establish by regulation appropriate mechanisms for enforcing the provisions of this section. Such enforcement may include notification to the department of developmental services to take appropriate actions, including the revocation of licensure or certification for failure to remit delinquent fees.
(g) The division, in consultation with the department of developmental services and the division of medical assistance, shall promulgate regulations necessary to implement this section.