§ 19-3502. Imposition of the General Acute Care Hospital Assessment and High Volume Medicaid Hospital Assessment. 693

{ Section 19-3502 - Conditional Amendment }

   (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, and thereafter, 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, and thereafter, 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)   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 or High Volume Medicaid Hospital shall be exempt from the Assessment. 695

   (6)   Imposition of Assessment with changes of ownership.

      (a)   If a single General Acute Care Hospital or High Volume Medicaid 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 or High Volume Medicaid 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.

   (7)   Calculation of Assessment with closures or other changes in operation. A General Acute Care Hospital or High Volume Medicaid 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.

   (8)   Calculation of Assessment for new hospitals. A General Acute Care Hospital or High Volume Medicaid 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 (8)(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 (8)(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.
Section 19-3502 - Conditional Amendment	This section has been amended by Bill No. 240467 (approved June 26, 2024). Secton 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."
694	Added, Bill No. 090446-A (approved June 26, 2009). See note 685 for effective date provisions.
695	Renumbered and amended, Bill No. 090446-A (approved June 26, 2009). See note 685 for effective date provisions. Enrolled bill read "...shall be exempt from its applicable assessment."