Section 1.17. Ambulatory surgical center assessment.

 

(1)   Purpose. The purpose of this section is to establish procedures and other requirements necessary for levying and collecting the ambulatory surgical center assessment imposed under s. 146.98 , Stats.

(2)   Definitions. In this section:

(a) "Ambulatory surgical center" has the meaning given in s. 146.98 (1) , Stats.

(b) "Cash basis" is the method of accounting where income is reported in the year that it is actually or constructively received in the form of cash or its equivalent or other property.

(c) "Department" means the department of revenue.

(d) "Gross patient revenue" means the gross amount received on a cash basis by the ambulatory surgical center from all patient services.

(e) "Patient services" include any of the following goods and services provided to a patient or consumer:

1. Bed and board.

2. Nursing services and other related services.

3. Use of the ambulatory surgical center.

4. Medical social services.

5. Drugs, biologicals, supplies, appliances and equipment.

6. Other diagnostic or therapeutic items or services.

7. Medical or surgical services.

8. Laboratory services.

9. Items and services furnished to ambulatory patients not requiring emergency care.

10. Emergency services including ambulance services.

(3)   Registration.

(a) Ambulatory surgical centers in this state shall register with the department, in the manner prescribed by the department.

(b) On or before January 1, ambulatory surgical centers in this state shall notify the department of a change in ownership, address change; the date the ambulatory surgical center commences or ceases operations, and any other information pertinent to the ambulatory surgical center's assessment under s. 146.98 , Stats., occurring in the previous calendar year. The department may register or modify registration for an ambulatory surgical center based on the information provided under this paragraph.

(c) The department may register or modify registration for an ambulatory surgical center based on information specified in par. (b) received from the department of health services.

(4)   Annual gross patient revenue survey.

(a) The department shall annually survey ambulatory surgical centers required to be registered under sub. (3) (a) to obtain any data required by the department to administer the assessment imposed in s. 146.98 , Stats. Survey data filed shall be subject to the confidentiality provisions under s. 71.78 , Stats.

(b) Ambulatory surgical centers shall electronically file the survey annually on or before March 15.

(c) Ambulatory surgical centers may apply for a 5 day extension of the survey due date. An extension will be granted for good cause only. The application for an extension shall be filed electronically with the department on or before March 15 at https://tap.revenue.wi.gov .

(d) Failure to electronically file the survey with the department by the due date, including any extension, shall result in a late filing penalty of $500 per day calculated from the day after the unextended due date up to, but not including, the date the completed survey is received by the department, or April 1, whichever is earlier. Failure to file the survey during the period for the extension shall make the extension null and void.

Examples: 1) An ambulatory surgical center does not request an extension to file the annual survey and fails to file the survey by April 1, 2010. A daily $500 late filing penalty is assessed for the period of March 16, 2010 through March 31, 2010, for a total late filing penalty of $8,000.

2) An ambulatory surgical center is granted an extension, and files the annual survey on March 19, 2010. No late filing penalty is assessed.

3) An ambulatory surgical center is granted an extension to file the annual survey, but files the survey on March 24, 2010, after the expiration of the 5 day extension. A $4,000 late filing penalty is assessed for the period of March 16, 2010 through March 23, 2010.

(e) If an ambulatory surgical center fails to file the survey by April 1, or files an incomplete or incorrect survey, the department shall impose the assessment based upon the information in the department's possession and according to its best judgment. This may include the use of data received from the ambulatory surgical center for prior periods.

(f) A penalty of 25% of the amount of the assessment may be added to an assessment imposed under par. (e) , if the ambulatory surgical center fails to file a survey by April 1, pursuant to s. 146.98 (3) (e) , Stats.

(g) An ambulatory surgical center may electronically file an amended survey to modify previously filed survey information. The deadline for filing an amended survey is April 1.

(5)   Assessment.

(a) The assessment shall be calculated using a uniform percentage that satisfies the requirements under 42 CFR 433.68 for collecting an assessment without incurring a reduction in federal financial participation under the federal Medicaid program.

(b) The department shall electronically notify an ambulatory surgical center of the amount of the assessment on April 15.

(c) The assessment shall be paid electronically on or before June 1 of each year in a manner prescribed by the department.

(d) At the discretion of the department, an ambulatory surgical center that is unable to timely pay the assessment due June 1, 2010, may be granted an extension of the due date to June 22, 2010. This extension is only available for the payment that is due June 1, 2010. A determination by the department to not grant an extension is final and is not subject to review under ch. 227 , Stats.

(e) Failure to pay the assessment by the due date, including any extension, shall result in a penalty of $500 per day calculated from the day after the due date up to, but not including, the date the assessment is received by the department, subject to a maximum penalty equal to the amount of the assessment. Payment of the penalty under this paragraph does not relieve the ambulatory surgical center from the responsibility of paying the assessment.

(f) The department may require estimated pre-payment of the assessment, in a manner prescribed by the department. The department shall notify ambulatory surgical centers at least 90 days before the first estimated pre-payment is due.

(6)   Audit.

(a) The department may conduct an office or field audit to determine the assessment under s. 146.98 , Stats., or to ascertain the correctness of the information reported on the annual survey required to be filed under sub. (4) (b) .

(b) Ambulatory surgical centers shall retain financial books and records that support the information reported on the annual survey, for a minimum period of four years after the March 15 due date of the survey required to be filed under sub. (4) (b) , and provide it to the department pursuant to s. 146.98 (3) (c) , Stats., if requested.

(c) The department may impose a penalty equal to the amount of any unreported gross patient revenue multiplied by the percentage established for that period in sub. (5) (a) .

(7)   Appeals. Ambulatory surgical centers claiming to be adversely affected by the department's action or inaction, other than a rulemaking action or proposal for legislation, may petition the department for a contested case hearing under s. 227.42 , Stats. The request for hearing shall be in writing and served upon the secretary of revenue within 30 days after the department's action or inaction as stated in the petition.

(8)   Collections.

(a) Assessments under sub. (5) (c) are considered delinquent if not paid when due, unless the department receives a request for hearing under sub. (7) .

(b) The department may immediately proceed to collect delinquent assessments, including any penalties, in a manner comparable to that described in s. 77.62 , Stats.

(c) Assessments unpaid for more than 90 days after appeal rights have expired shall be posted on the list on the Internet site maintained by the department under s. 73.03 (62) , Stats.

EmR1002 : emerg. cr. eff. 1-19-10; CR 10-005 : cr. Register July 2010 No. 655 , eff. 8-1-10.

Note

Written requests for hearing should be addressed to: Wisconsin Department of Revenue, Office of the Secretary, P.O. Box 8933, Madison, WI 53708. Microsoft Windows NT 6.1.7601 Service Pack 1