Oklahoma Code § 68-4002

Title 68. Revenue And Taxation: Oklahoma Health Care Authority – Authority to assess
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Home-Based Support Quality Assurance Assessment.
A.  As used in this section:
1.  “Contracted community-based service provider” means any
entity contracted by the Department of Human Services, the Oklahoma
Health Care Authority, or any private person providing the support,
or promotion of support, for a service recipient to remain in such
person’s home or residence and shall include, but not be limited to,
entities and persons providing personal support, professional
support, case management, and transportation services, and services
through a Home and Community-Based Waiver or Advantage Waiver as
defined by Title XIX of the Social Security Act, Section 1915 (C);
and
2.  "Gross receipts" means annual gross revenues received in
compensation for services rendered by a contracted community-based
service provider, but shall not include any amount received by a
contracted service provider as a charitable contribution or any
amount received by a provider as compensation for services rendered
that is not reimbursed;
B.  1.  For the purpose of providing quality care enhancements,
the Oklahoma Health Care Authority is authorized to and shall
annually assess a Home-Based Support Quality Assurance Assessment
pursuant to this section on each contracted community-based service
provider in this state.  Quality of care enhancements include, but
are not limited to, the purposes specified in Section 1 of this act.
2.  The Home-Based Support Quality Assurance Assessment assessed
on a contracted community-based service provider shall be calculated
by the Oklahoma Health Care Authority by multiplying the total
annual Medicaid gross receipts for the provision of all services
rendered in this state by the contracted community-based service
provider by five and one-half percent (5.5%), regardless of whether
such Medicaid receipts are based on days or hours of service, the
cost of services rendered, or some other basis.  The Home-Based
Support Quality Assurance Assessment shall not be increased unless
specifically authorized by the Legislature.

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