2014 Louisiana Laws
Revised Statutes
TITLE 33 - Municipalities and Parishes
RS 33:2740.18 - City of Bogalusa provider fee; fund

§2740.18. City of Bogalusa provider fee; fund

A. As used in this Section the following words and terms have the meaning ascribed to them in this Subsection, unless the context clearly indicates a different meaning:

(1) "City" means the city of Bogalusa.

(2) "Collector" means the agency of the city designated in the ordinance levying the provider fee provided for in this Section as the collector of the provider fee or another entity of state or local government which contractually agrees to collect such fee.

(3) "Department" means the Department of Health and Hospitals.

(4) "Fund" means the Bogalusa Health Services Fund.

(5) "Hospital" means any hospital licensed by the state under R.S. 40:2100 et seq., which is owned or operated by any entity except the state or a department of state government.

(6) "Medicaid program" means the medical assistance program as established in Title XIX of the Social Security Act and as administered in the state of Louisiana by the Department of Health and Hospitals.

(7) "Provider fee" or "fee" means the provider fee imposed by the city as provided for in this Section and all interest, penalties, or other charges related to such fee.

(8) "Secretary" means the secretary of the Department of Health and Hospitals.

(9) "State" means the state of Louisiana.

B. Pursuant to the authority provided to the legislature by Article VI, Section 30(A) of the Constitution of Louisiana, in addition to all other taxes and fees, the governing authority of the city of Bogalusa may levy and collect a provider fee on the operation of all hospitals within the city as provided for in this Section. The fee so levied shall be imposed by an ordinance of the governing authority of the city of Bogalusa; however, the fee shall be imposed only after the question of its imposition has been approved by a majority of the qualified electors in the city of Bogalusa who vote on a proposition authorizing the fee at an election held for that purpose in accordance with the Louisiana Election Code.

C. In addition to any other powers and authority, the city may:

(1) Enter into a cooperative endeavor agreement with the Department of Health and Hospitals in which the department agrees to undertake or continue programs or incur expenses for the performance of services under the federal Medicaid program within the city in an amount satisfactory to the governing authority of the city, limited to those programs and expenses for which federal financial participation under Title XIX of the Social Security Act is available.

(2) Levy and collect within the city a provider fee on the operation of all hospitals within the city as provided for in this Section.

D.(1)(a) The amount of the provider fee to be collected for the operation of a hospital within the city shall be equal to the gross receipts from the operation of the hospital multiplied by a rate that shall not exceed six percent, or at such maximum rate that the city determines is authorized by federal law or regulations governing provider fee or other tax proceeds that may be used as a match for federal Medicaid program assistance. The fee shall be paid in equal quarterly installments due on the twentieth day of the third month of each calendar quarter.

(b) The provider fee shall be imposed and collected uniformly throughout the city.

(c) Any such provider fee collected shall be considered an allowable cost for purposes of Medicare and Medicaid cost reporting and reimbursement.

(2) Except where inapplicable, the procedure established by the Uniform Local Sales Tax Code shall be followed in the imposition, collection, and enforcement of the provider fee, and procedural details necessary to be established to supplement the provisions of those Sections and to make such provisions applicable to the provider fee authorized in this Section shall be fixed in the ordinance adopted by the governing authority of the city.

(3) The ordinance may provide for a contract with the designated sales tax collector of Washington Parish for administration and collection of the provider fee or with such other agency of the city or state as the governing authority of the city deems appropriate and necessary, with a reasonable amount to be paid to such collector for such administration and collection.

E. After paying the necessary and reasonable expenses of collecting and administering the provider fee, the remainder of the provider fee may be used as provided for in Subsection F of this Section or may be used for the purposes set forth in the ordinance adopted by the governing authority of the city or may be used for both.

F.(1)(a) The governing authority of the city of Bogalusa may provide that the city or the collector of the fee as provided for in this Section may forward all or a portion of the provider fee and interest, penalties, or other charges related to such fee to the treasurer of the state to be used solely as provided for in this Subsection.

(b) After compliance with the requirements of Article VII, Section 9(B) of the Constitution of Louisiana relative to the Bond Security and Redemption Fund and prior to any money being placed into the general fund or any other fund, the amount received by the treasurer shall be deposited immediately upon receipt in the state treasury and shall be credited by the treasurer to a special fund hereby created in the state treasury to be known as the "Bogalusa Health Services Fund". The money in the fund shall be appropriated by the legislature to be used solely as provided for in this Subsection.

(c)(i) The money in the fund shall be invested by the treasurer in the same manner as money in the state general fund and interest earned on the investment of the money shall be credited to the fund after compliance with the requirements of Article VII, Section 9(B) relative to the Bond Security and Redemption Fund.

(ii) All unexpended and unencumbered money in the fund at the end of the year shall remain in the fund.

(d) The money in the Bogalusa Health Services Fund shall be appropriated by the legislature only to the Department of Health and Hospitals to be used solely for state expenses for the Medicaid program within the city of Bogalusa as provided for in the cooperative endeavor agreement between the department and the city, limited to those programs and expenses for which federal financial participation under Title XIX of the Social Security Act is available.

G.(1)(a) No hospital subject to the provider fee provided for in this Section shall pass on the cost of the provider fee or include the provider fee as an itemized and separately listed amount on any statement sent to any patient, responsible party, insurer, or self-insured employer program. If such a violation occurs, it shall be considered a violation of hospital minimum standards by the Department of Health and Hospitals. If any such party has reason to believe that the provider fee has been passed on to him or an attempt was made to do so, he may submit in writing to the collector a request for an investigation along with evidence that the fee has been passed on or that an attempt was made to pass on the fee. The collector shall have an affirmative duty to protect such parties from any violation of this Subsection.

(b) Upon receipt of a written request for an investigation by an affected party, the collector shall conduct a full investigation in a timely manner. Upon completion of the investigation, the collector shall conduct a hearing in the same manner as such hearings are provided for in the provisions of the Administrative Procedure Act if the collector believes sufficient cause has been shown to warrant such hearing. If the collector declines to conduct a hearing, the collector shall explain in writing to the requesting party the reasons for not further acting upon the complaint.

(c) Upon any finding by the collector of a violation of this Subsection, the collector shall order full restitution to the affected party, including judicial interest computed from the time that the violation occurred until payment of the restitution. Furthermore, the collector shall forward the collector's findings to the Department of Health and Hospitals, which shall conduct a hearing in the matter to determine the sanctions applicable thereto, which may include suspension or revocation of the violating hospital's license.

(2) Any bill or statement sent to a patient, responsible party, insurer, or self-insured employer program after June 12, 2013, shall contain a statement that, "This bill does not contain any cost of the provider fee levied by the city of Bogalusa".

Acts 2013, No. 222, §1, eff. June 12, 2013.

NOTE: See Acts 2013, No. 222, §2 regarding instructions to court should this Section be found constitutionally or statutorily deficient.