Section 1200-28-02-.03 - CALCULATION OF TAX(1) The nursing home tax shall be calculated as provided in T.C.A. § 68-11-216(d).(2) The beds to be used for the purpose of calculating the tax each year shall be the number of nursing home beds, except those certified for Medicaid as ICF/MR, licensed as of July 1 of each year.(3) The nursing home tax shall be as follows:(a) Twenty-six hundred dollars ($2,600) per bed licensed as of July 1 each year.(b) Beds licensed after July 1 each year shall pay a prorated amount of the applicable annual tax so that the tax applies only for the days such new beds are licensed. The proration shall be calculated by multiplying the applicable tax by the percentage of days the beds are licensed during the year.(4) Any change that reduces the number of licensed beds in a facility shall not result in a refund being issued to the nursing home.Tenn. Comp. R. & Regs. 1200-28-02-.03
Original rule filed August 30, 1990; effective October 14, 1990. Amendment filed September 25, 1991; effective November 9, 1991. Repeal and new rule filed September 29, 1992; effective November 13, 1992. Amendment filed November 15, 1993; effective March 30, 1994.Authority: Public Chapter 953, Acts of 1992; T.C.A. §§ 68-11-201, 68-11-216, 67-1-901, 9-8-307(a)(0) and 4-5-201 et seq.