§ 3614-a. Home care provider assessments. 1. Certified home health\nagencies and providers of long term home health care programs are\ncharged assessments on their gross receipts received from all patient\ncare services and other operating income on a cash basis in the\npercentage amounts and for the periods specified in subdivision two of\nthis section. Such assessments shall be submitted by or on behalf of\ncertified home health agencies or providers of long term home health\ncare programs to the commissioner or his designee.\n 2. (a) (i) For certified home health agencies the assessment shall be\nsix-tenths of one percent of each certified home health agency's gross\nreceipts received from all patient care services and other operating\nincome on a cash basis beginning January first, nineteen hundred\nninety-one for home care services; provided, however, that for all such\ngross receipts received on or after April first, nineteen hundred\nninety-nine, such assessment shall be two-tenths of one percent, and\nfurther provided that such assessment shall expire and be of no further\neffect for all such gross receipts received on or after January first,\ntwo thousand.\n (ii) For certified home health agencies there shall be an additional\nassessment which shall be three-tenths of one percent of each certified\nhome health agency's gross receipts received from all patient care\nservices and other operating income on a cash basis. The assessment year\nshall be April first, nineteen hundred ninety-two to March thirty-first,\nnineteen hundred ninety-three. The agencies shall file the assessment\nreturn with any balance due or any refund claimed by May first, nineteen\nhundred ninety-three. The agencies shall make estimated payments on a\nmonthly basis starting August fifteenth, nineteen hundred ninety-two and\ncontinuing on the fifteenth of each month through March fifteenth,\nnineteen hundred ninety-three. Each estimated payment shall equal\none-eighth of the total estimated for the assessment year. If the total\nof estimated payments is less than ninety-five percent of the actual\npayment due, the agency shall pay a penalty of fifteen percent of the\ndifference due for each month in addition to the amount due.\n (iii) For certified home health agencies, an additional assessment\nshall be three-tenths of one percent of each certified home health\nagency's gross receipts received from all patient care services and\nother operating income on a cash basis during the period April first,\nnineteen hundred ninety-three through June thirtieth, nineteen hundred\nninety-four for home care services.\n (b) (i) For providers of long term home health care programs the\nassessment shall be six-tenths of one percent of each provider's gross\nreceipts received from all patient care services and other operating\nincome on a cash basis beginning January first, nineteen hundred\nninety-one for long term home health care services; provided, however,\nthat for all such gross receipts received on or after April first,\nnineteen hundred ninety-nine, such assessment shall be two-tenths of one\npercent, and further provided that such assessment shall expire and be\nof no further effect for all such gross receipts received on or after\nJanuary first, two thousand.\n (ii) For providers of long term home health programs there shall be an\nadditional assessment which shall be three-tenths of one percent of each\nprovider of long term home health care's gross receipts received from\nall patient care services and other operating income on a cash basis.\nThe assessment year shall be April first, nineteen hundred ninety-two to\nMarch thirty-first, nineteen hundred ninety-three. The providers shall\nfile the assessment return with any balance due or any refund claimed by\nMay first, nineteen hundred ninety-three. The providers shall make\nestimated payments on a monthly basis starting August fifteenth,\nnineteen hundred ninety-two and continuing on the fifteent
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