Notes
| 682 | Added, Bill No. 080465 (approved May 22, 2008). Section 2 of Bill No. 080465 provides: "This Ordinance shall be effective upon certification by the City Solicitor to the Chief Clerk of Council that the necessary authorizing legislation has been enacted by the General Assembly and that the Revenue Commissioner and the Commonwealth Secretary of Public Welfare have entered into an agreement regarding authorized retention of funds to offset administrative and other expenses by the City." The City Solicitor issued the necessary certification on June 24, 2009. Amended, Bill No. 100136 (approved April 7, 2010). Section 2 of Bill No. 100136 provides: "Effective date. This Ordinance shall be effective upon certification by the City Solicitor to the Chief Clerk of Council that the necessary authorizing legislation has been enacted by the General Assembly and that the Revenue Commissioner and the Commonwealth Secretary of Public Welfare have entered into an agreement regarding authorized retention of funds by the City. This Ordinance and the assessments imposed hereunder are subject to all of the conditions and requirements specified under the aforementioned State authorizing legislation. To the extent any quarterly due date authorized by this Ordinance occurred prior to the Effective Date of this Ordinance, the payments that would have been due on such dates shall become due, in one lump sum, at the next due date following the Effective Date of this Ordinance." The City Solicitor issued the necessary certification on May 27, 2010. |
In this Chapter, the following words and phrases shall have the meanings given to them in this Section, unless the context clearly indicates otherwise:
(2) Cancer Hospital. A free-standing acute care hospital organized primarily for the treatment of and research on cancer and which is an exempt hospital under Section 801-G of Act No. 21 of 1967, as amended, 62 P.S. § 801-G, known as the Human Services Code. 685
(3) Children’s Hospital. A hospital that is excluded under 42 C.F.R. § 412.23(d) (relating to excluded hospitals: classifications) from reimbursement of certain Federal funds under the prospective payment system described by 42 C.F.R. Pt. 412 (relating to prospective payment systems for inpatient hospital services).
(4) General Acute Care Hospital. 686 A Hospital other than a Hospital that the Secretary has determined meets one of the following:
(a) Is a type of hospital excluded under 42 C.F.R. § 412.23(a), (b), (d), (e) or (f) (relating to excluded hospitals: classifications) from reimbursement of certain Federal funds under the prospective payment system described by 42 C.F.R. Pt. 412 (relating to prospective payment systems for inpatient hospital services).
(b) Is a Federal veterans' affairs hospital.
(c) Is a High Volume Medicaid Hospital.
(d) Provides care, including inpatient hospital services, to all patients free of charge.
(e) Is a cancer hospital. 687
(f) Is a children’s hospital.
(5) Hospital. A facility or the site of a facility that is licensed by the Pennsylvania Department of Health as a hospital under 28 Pa. Code, Part IV, Subpart B (relating to general and special hospitals) and located within the City. 688
(6) Net Patient Revenue. Gross revenues received or earned by a hospital for inpatient and outpatient services, including Pennsylvania medical assistance supplemental revenues received by the hospital for inpatient and outpatient hospital services, less any deducted amounts for bad debt expense, charity care expense, and contractual allowances as identified in the hospital's records or on such forms as the Pennsylvania Department of Human Services may prescribe. 689
(8) High Volume Medicaid Hospital. A Hospital that the Secretary has determined provides over 60,000 inpatient acute care days of care to Pennsylvania medical assistance patients as evidenced by the hospital's State fiscal year 2018-2019 Medical Assistance hospital cost report on file with the Pennsylvania Department of Human Services as of June 22, 2021, and is a non-profit hospital subsidiary of a state-related institution as that term is defined in 62 Pa. C.S. § 103 (relating to definitions). 691
(9) High Volume Medicaid Hospital Assessment. The fee to be assessed upon every High Volume Medicaid Hospital within the City. 692
Notes
| 683 | Enrolled Bill No. 080465 contained no subsections (3) or (4); renumbered by Code editor. Amended, Bill No. 240467 (approved June 26, 2024). Section 4 of Bill No. 240467 provides: "Sections 1 and 2 of this Ordinance shall be effective upon certification by the City Solicitor to the Chief Clerk of Council that the necessary authorizing legislation has been enacted by the General Assembly and that the Revenue Commissioner and the Commonwealth Secretary of Human Services have entered into an agreement regarding authorized retention of funds by the City; provided that Sections 1 and 2 shall have no applicability to any assessments for periods prior to July 1, 2024. Sections 1 and 2 of this Ordinance and the assessments imposed thereunder are subject to all of the conditions and requirements specified under the aforementioned State authorizing legislation. To the extent any quarterly due date authorized by Sections 1 and 2 occurred prior to the Effective Date of Sections 1 and 2, the payments that would have been due on such dates shall become due, in one lump sum, at the next due date following such Effective Date." The certification by the City Solicitor to the Chief Clerk was made on October 22, 2024. |
| 684 | Amended, Bill No. 190440 (approved June 26, 2019). Section 4 of Bill No. 190440 provides: "Sections 1 and 2 of this Ordinance shall be effective upon certification by the City Solicitor to the Chief Clerk of Council that the necessary authorizing legislation has been enacted by the General Assembly and that the Revenue Commissioner and the Commonwealth Secretary of Human Services have entered into an agreement regarding authorized retention of funds by the City; provided that Sections 1 and 2 shall have no applicability to any assessments for periods prior to July 1, 2019. Sections 1 and 2 of this Ordinance and the assessments imposed thereunder are subject to all of the conditions and requirements specified under the aforementioned State authorizing legislation. To the extent any quarterly due date authorized by Sections 1 and 2 occurred prior to the Effective Date of Sections 1 and 2, the payments that would have been due on such dates shall become due, in one lump sum, at the next due date following such Effective Date." The City Solicitor filed the necessary certification on October 29, 2019. |
| 685 | Deleted, Bill No. 090446-A (approved June 26, 2009). Section 2 of Bill No. 090446-A provides: "This Ordinance shall be effective upon certification by the City Solicitor to the Chief Clerk of Council that the necessary authorizing legislation has been enacted by the General Assembly and that the Revenue Commissioner and the Commonwealth Secretary of Public Welfare have entered into an agreement regarding authorized retention of funds to offset administrative and other expenses by the City. This ordinance and the assessments imposed hereunder are subject to all of the conditions and requirements specified under the aforementioned State authorizing legislation." The City Solicitor issued the necessary certification on May 27, 2010. |
| 686 | |
| 687 | Added, Bill No. 160872 (approved December 20, 2016). |
| 688 | |
| 689 | |
| 690 | |
| 691 | |
| 692 |
§ 19-3502. Imposition of the General Acute Care Hospital Assessment, High Volume Medicaid Hospital Assessment, Cancer Hospital Assessment, and Children’s Hospital Assessment. 693
(1) Subject to Section 19-3503, effective January 1, 2009, through June 30, 2019, an assessment is hereby imposed upon every General Acute Care Hospital in the City in an amount equal to three and ninety-three hundredths percent (3.93%) of annual Net Operating Revenue excluding all revenues received from Medicare.
(2) Subject to Section 19-3503, effective October 1, 2009, through June 30, 2019, a High Volume Medicaid Hospital Assessment is hereby imposed upon every High Volume Medicaid Hospital in the City in an amount equal to three and forty-five hundredths percent (3.45%) of annual Net Operating Revenue excluding all revenues received from Medicare. 694
(3) Subject to Section 19-3503, effective July 1, 2019, through June 30, 2024, an Assessment is hereby imposed upon every General Acute Care Hospital in the City in an amount equal to three and eight tenths percent (3.8%) of annualized State Fiscal Year 2016-2017 Net Patient Revenue, excluding all revenues received from Medicare.
(4) Subject to Section 19-3503, effective July 1, 2019, through June 30, 2024, an Assessment is hereby imposed upon every High Volume Medicaid Hospital in the City in an amount equal to three and six tenths percent (3.6%) of annualized State Fiscal Year 2016-2017 Net Patient Revenue, excluding all revenues received from Medicare.
(5) Subject to Section 19-3503, effective July 1, 2024, and thereafter, an Assessment is hereby imposed upon every General Acute Care Hospital and Cancer Hospital in the City in an amount equal to three and nine tenths percent (3.9%) of annualized State Fiscal Year 2021-2022 Net Patient Revenue, excluding all revenues received from Medicare.
(5.1) Subject to Section 19-3503, effective July 1, 2024, and thereafter, an Assessment is hereby imposed upon every High Volume Medical Hospital in the City in an amount equal to two and six tenths percent (2.6%) of annualized State Fiscal Year 2021-2022 Net Patient Revenue, excluding all revenues received from Medicare.
(6) Subject to Section 19-3503, effective July 1, 2024, and thereafter, an Assessment is hereby imposed upon every Children’s Hospital in the City in an amount equal to two percent (2.0%) of annualized State Fiscal Year 2021-2022 Net Patient Revenue, excluding all revenues received from Medicare.
(7) Notwithstanding any exemptions granted by any other Federal, State or local tax or other law, including, without limitation, Section 204(a)(3) of the Act of May 22, 1933 (P.L. 853), known as the General County Assessment Law, no General Acute Care Hospital, High Volume Medicaid Hospital, Cancer Hospital, or Children’s Hospital shall be exempt from the Assessment. 695
(8) Imposition of Assessment with changes of ownership.
(a) If a single General Acute Care Hospital, High Volume Medicaid Hospital, Cancer Hospital, or Children's Hospital changes ownership or control, the Hospital resulting from the change in ownership or control is liable for any outstanding Assessment amounts, including outstanding amounts related to periods prior to the change of ownership or control
(b) If two or more General Acute Care Hospitals, High Volume Medicaid Hospitals, Cancer Hospitals, or Children’s Hospitals subject to an Assessment merge or consolidate, such Hospital resulting from the merger or consolidation is liable for any outstanding Assessment amounts, including outstanding amounts related to periods prior to the change of ownership or control, of any such Hospital that was merged or consolidated.
(9) Calculation of Assessment with closures or other changes in operation. A General Acute Care Hospital, High Volume Medicaid Hospital, Cancer Hospital, or Children’s Hospital that closes during a fiscal year is liable for:
(a) The annual Assessment amount for the fiscal year in which the closure or change occurs, prorated by the number of days in the fiscal year during which such Hospital was in operation and subject to the Assessment.
(b) Any outstanding Assessment amounts related to periods prior to the closure or change in operation.
(10) Calculation of Assessment for new hospitals. A General Acute Care Hospital, High Volume Medicaid Hospital, Cancer Hospital, or Children’s Hospital that begins operation during a fiscal year in which an Assessment is in effect shall be assessed as follows:
(a) During the State fiscal year in which such Hospital begins operation or in which such a hospital becomes subject to an Assessment, the assessment will not be imposed on such Hospital.
(b) For the State fiscal year following the State fiscal year under subsection (10)(a), an Assessment is imposed on such Hospital in accordance with all preceding subsections in this Section, using Net Patient Revenue from the hospital's initial state fiscal year of operation, excluding all revenues received from Medicare.
(c) For the State fiscal years following the State fiscal year under subsection (10)(b), an Assessment is imposed on such Hospital in accordance with all preceding subsections in this Section, using Net Patient Revenue from the hospital's first full state fiscal year of operation, excluding all revenues received from Medicare.
Notes
| 693 | Amended, Bill No. 090446-A (approved June 26, 2009). See note 685 for effective date provisions. Amended, Bill No. 190440 (approved June 26, 2019). See note 684 for effective date provisions. Caption and Section amended, Bill No. 240467 (approved June 26, 2024). See note 683 for effective date provisions. |
| 694 | |
| 695 |
(1) Each Assessment shall not be imposed or effective to the extent the Secretary certifies to the Director of Finance that (a) revenues generated by the Assessment will not qualify as the Commonwealth share of program expenditures eligible for Federal financial participation, or (b) the Assessment proceeds will exceed the maximum aggregate amount that may be assessed under 42 C.F.R. § 433.68(f)(3)(i) or any other maximum established under Federal law.
(2) The assessments imposed by this Chapter shall cease on June 30, 2029, or on such later date as may be permitted by the General Assembly. 696
Notes
| 696 |
(1) Returns shall be filed on such forms as the Department may prescribe, and each Assessment shall be payable electronically in four equal installments by no later than, respectively, September 15, December 15, March 15, and June 1, of each fiscal year; provided that:
(a) for the fiscal year ending June 30, 2010, only, the four equal installments shall be payable by no later than October 30, January 30, April 30, and June 1;
(b) for the fiscal year ending June 30, 2025 only, the four equal installments shall be payable by no later than December 20, December 20, March 17, and June 2.
(2) Every General Acute Care Hospital, High Volume Medicaid Hospital, Cancer Hospital, and Children’s Hospital making a return shall certify the correctness thereof.
Notes
| 697 |
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