§ 19-3504. Notice, Returns and Payment. 697

   (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	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. Amended, Bill No. 240467 (approved June 26, 2024). See note 683 for effective date provisions.

§ 19-3505. Deposit and Distribution of Tax Revenues. 698

   (1)   The Department shall collect the Assessments from General Acute Care Hospitals, High Volume Medicaid Hospitals, Cancer Hospitals, and Children’s Hospitals and deposit the revenues received therefrom in a special fund established for purposes set forth herein. 699

   (2)   The special fund established under subsection (1) shall be used solely as follows:

      (a)   Remittance to the Commonwealth for deposit into that restricted account within the General Fund established by the Commonwealth for appropriation to the Commonwealth Department of Human Services for such purposes as may be authorized by law. 700

      (b)   In amounts authorized pursuant to an agreement between the Revenue Commissioner and the Secretary, to fund the City's costs of administration and collection of the assessments; and to fund a portion of the City's costs of operating public health programs, including public health clinics. 701

 

Notes

698	Enrolled Bill No. 080465 erroneously numbered this as Section 19-3503; renumbered by Code editor.
699	Amended, Bill No. 090446-A (approved June 26, 2009). See note 685 for effective date provisions. Amended, Bill No. 240467 (approved June 26, 2024). See note 683 for effective date provisions.
700	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.
701	Amended, Bill No. 190440 (approved June 26, 2019). See note 684 for effective date provisions.

§ 19-3506. Administration and Enforcement. 702

   (1)   The provisions of Chapter 19-500, entitled "Taxes and Rents – General", shall apply to the administration and enforcement of this Chapter.

   (2)   The Department is hereby authorized to promulgate regulations governing the administration, and enforcement of the provisions of this Chapter.

 

Notes

702	Enrolled Bill No. 080465 erroneously numbered this as Section 19-3504; renumbered by Code editor.

§ 19-3507. Severability. 703

   Should any Section, subsection, sentence, clause or phrase of this Chapter be declared invalid by a court of competent jurisdiction, such decision shall not affect the validity of the Chapter in its entirety or of any part thereof other than that declared to be invalid.

 

Notes

703	Added, 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.