KRS 142.314 — Tax on gross revenues of regional community services for mental health and services for individuals with an intellectual disability

(1) A tax shall be imposed on regional community services for mental health and
individuals with an intellectual dis ability at a uniform rate of up to four percent
(4%) on gross revenues received by each provider after July 1, 2005, for the
provision of regional community services for mental health and individuals with an
intellectual disability.
(2) The Department for Medicaid Services shall promulgate administrative regulations
to ensure that a portion of the revenues generated from the assessment levied under
this section and federal matching funds shall be used for rate increases for regional
community services for mental health and individuals with an intellectual disability
to recognize cost increases, including current wage and benefit levels in the
industry.
(3) The remaining revenue generated from the assessment levied under this section and
federal matching fund s shall be used to supplement the medical -assistance-related
general fund appropriations of the Department for Medicaid Services.
(4) On or before July 1, 2005, the Cabinet for Health and Family Services, Department
for Medicaid Services, shall submit an a pplication to the Centers for Medicare and
Medicaid Services to request any necessary waiver pursuant to 42 C.F.R. secs.
433.56 and 433.68.
(5) If an application to the Centers for Medicare and Medicaid Services for a waiver is
denied, the Department for M edicaid Services may resubmit the application with
appropriate changes to receive an approved waiver.
(6) The assessment imposed pursuant to this section shall begin on July 1, 2005, but is
not due and payable until rates are increased pursuant to this provision.
(7) The provisions of this section shall be null and void if the waiver or plan
amendment to increase rates is not approved by the Centers for Medicare and
Medicaid Services.
(8) If the assessment provided for in this section is disallowed by the C enters for
Medicare and Medicaid Services, all collections under this section shall cease.