305 ILCS 5/5C-4
2021 Illinois Compiled Statutes|Chapter 305 - PUBLIC AID|305 ILCS 5/ - Illinois Public Aid Code.|Article V-C - Care Provider Funding For Persons With A Developmental Disability

 (from Ch. 23, par. 5C-4)Sec. 5C-4. Reporting; penalty; maintenance of records.(a)  After June 30 of each State fiscal year, and on or before  September 30 of the succeeding State fiscal year, every care provider for persons with a developmental disability subject to assessment under this Article shall file  a return with the Illinois Department.  The return shall report the  adjusted gross  developmentally disabled care revenue from the State fiscal  year just ended and shall be utilized by the Illinois Department to  calculate the assessment for the State fiscal year commencing on the  preceding July 1.  The return shall be on a form prepared by the Illinois  Department and shall state the following:(1) The name of the care provider for persons with a     developmental disability.(2) The address of the care provider's principal     place of business from which the provider engages in the occupation of care provider for persons with a developmental disability in this State, and the name and address of all care facilities for persons with a developmental disability operated or maintained by the provider in this State.(3) The adjusted gross developmentally disabled care     revenue for the State fiscal year just ended, the amount of assessment imposed under Section 5C-2 for the State fiscal year for which the return is filed, and the amount of each quarterly installment to be paid during the State fiscal year.(4) The amount of penalty due, if any.(5) Other reasonable information the Illinois     Department requires.(b) If a care provider for persons with a developmental disability operates  or maintains more than one care facility for persons with a developmental disability   in this State, the provider may not file a single return covering  all those care facilities for persons with a developmental disability, but shall file  a separate return for each care facility for persons with a developmental disability and shall compute and pay the assessment for each  care facility for persons with a developmental disability separately.(c) Notwithstanding any other provision in this Article, a  person who ceases to conduct, operate, or maintain a  care facility for persons with a developmental disability in respect of which the  person is subject to assessment under this Article as a care provider for persons with a developmental disability, the assessment for the State fiscal year  in which the cessation occurs shall be adjusted by multiplying  the assessment computed under Section 5C-2 by a fraction, the  numerator of which is the number of months in the year during  which the provider conducts, operates, or maintains the  care facility for persons with a developmental disability and the denominator of  which is 12.  The person shall file a final, amended return  with the Illinois Department not more than 90 days after the  cessation reflecting the adjustment and shall pay with the  final return the assessment for the year as so adjusted (to the  extent not previously paid).(d) Notwithstanding any other provision of this Article, a  provider who commences conducting, operating, or maintaining a  care facility for persons with a developmental disability shall file an initial  return for the State fiscal year in which the commencement  occurs within 90 days thereafter and shall pay the assessment  computed under Section 5C-2 and subsection (e) in equal  installments on the due date of the return and on the regular  installment due dates for the State fiscal year occurring after  the due date of the initial return.(e) Notwithstanding any other provision of this Article, in  the case of a care provider for persons with a developmental disability that did not  conduct, operate, or maintain a care facility for persons with a developmental disability throughout the prior State fiscal year, the assessment  for that State fiscal year shall be computed on the basis of  hypothetical adjusted gross developmentally disabled care revenue  for the prior year as determined by rules adopted by  the Illinois Department (which may be based on annualization of  the provider's actual revenues for a portion of the State fiscal  year, or revenues of a comparable facility for such year,  including revenues realized by a prior provider from the same  facility during such year).(f) In the case of a care provider for persons with a developmental disability   existing as a corporation or legal entity other than an  individual, the return filed by it shall be signed by its  president, vice-president, secretary, or treasurer or by its  properly authorized agent.(g) If a care provider for persons with a developmental disability fails to  file its return for a State fiscal year on or before the due date  of the return, there shall, unless waived by the Illinois  Department for reasonable cause, be added to the assessment  imposed by Section 5C-2 for the State fiscal year a penalty  assessment equal to 25% of the assessment imposed for the year.(h) Every care provider for persons with a developmental disability subject to  assessment under this Article shall keep records and books  that will permit the determination of adjusted gross developmentally disabled care revenue on a State fiscal year  basis.  All such books and records shall be kept in the English  language and shall, at all times during business hours of the  day, be subject to inspection by the Illinois Department or its  duly authorized agents and employees.  (Source: P.A. 99-143, eff. 7-27-15.)