Ala. Code § 22-6-194

Current through the 2024 Regular Session.

Section 22-6-194 - Privilege assessment - Authorized on business activities of certain PACE program providers

To provide further for the availability of indigent health care in a Class 2 municipality, there is levied and shall be collected as provided in this article a privilege assessment on the business activities of each provider of a PACE program with its principal place of business in a Class 2 municipality. The privilege assessment imposed by this article shall be in addition to all other taxes of any kind imposed by law and shall be at a rate of five percent of the net patient revenues of the organization.

Ala. Code § 22-6-194 (1975)

Added by Act 2014-126,§ 5, eff. if federal financial participation under Title XIX of the Social Security Act is available to the Medicaid program for the purposes of the act at the approved federal medical assistance percentage, established under Section 1905 of the Social Security Act, for the applicable fiscal year, or if a contract for services between the PACE program and the State of Alabama Medicaid Agency or Regional Care Organization is executed by September 30, 2014, and by the end of each subsequent state fiscal year thereafter.