2013 District of Columbia Code
Division VIII — GENERAL LAWS
Title 47 — TAXATION, LICENSING, PERMITS, ASSESSMENTS, AND FEES
Chapter 12D — STEVIE SELLOWS QUALITY IMPROVEMENT FUND; ICF-IDD ASSESSMENT
Section 47-1273 — Assessments on ICF-IDDs.

(a) Except as provided in § 47-1278(d), each ICF-IDD in the District of Columbia shall pay an assessment of 5.5% per annum of gross revenue.
(b) The Mayor shall provide notice to each ICF-IDD of the amount of the assessment for the ensuing fiscal year no later than September 1.
(c) Each ICF-IDD shall pay the assessment required by subsection (a) of this section in quarterly installments.
(d) Each ICF-IDD shall report gross resident revenue for the period upon which the assessment for a fiscal year is to be determined by submitting an audited financial statement and other information for that period as the Mayor may prescribe by rules issued pursuant to § 47-1277.
(e) If the total amount of the assessments to be collected for a fiscal year is inadequate to cover disbursements required under § 47-1271(b), the Mayor may raise the assessment up to the maximum allowed under federal law.

History
(Mar. 8, 2006, D.C. Law 16-68, § 2(b), 53 DCR 47; Sept. 24, 2010, D.C. Law 18-223, § 5032(c), 57 DCR 6242; Sept. 26, 2012, D.C. Law 19-169, § 33(b)(6), 59 DCR 5567.)

Annotations
Section References. This section is referenced in § 47-1276 and § 47-1278.

Effect of Amendments. D.C. Law 18-223, in subsec. (a), substituted "5.5%" for "1.5%".
The 2012 amendment by D.C. Law 19-169 substituted "ICF-IDDs" for "ICF-MRs" in the section heading; and substituted "ICF-IDD" for "ICF-MR" in (a) through (d).

Emergency Legislation. For temporary (90 day) amendment of section, see § 5032(c) of Fiscal Year 2011 Budget Support Emergency Act of 2010 (D.C. Act 18-463, July 2, 2010, 57 DCR 6542).

Legislative History of Law 16-68. For Law 16-68, see notes following § 47-1270.

Legislative History of Law 18-223. For Law 18-223, see notes following § 47-355.05.

Legislative History of Law 19-169. See note to § 47-1270.

Editor's Notes Section 35 of D.C. Law 19-169 provided that no provision of the act shall impair any right or obligation existing under law.