Current through Register Vol. 60, No. 12, December 1, 2021
(1) The amount of
the assessment equals the assessment rate multiplied by the hospital's net
revenue, consistent with OAR
assessment shall be imposed on net revenues earned by the hospital on or after
January 1, 2004, based on calendar quarters. The first calendar quarter begins
on January 1; the second calendar quarter begins on April 1; the third calendar
quarter begins on July 1; and the fourth calendar quarter begins on October
(2) The assessment rate shall be
determined in accordance with OAR
(3) The hospital shall file the quarterly
report on a form approved by the Authority on or before the 45th day following
the end of the calendar quarter for which an assessment is due. The quarterly
payment is due and shall be paid at the same time required for filing the
quarterly report. The hospital shall provide all information required on the
quarterly report when due. Failure to file or pay when due shall be a
(4) The fiscal year
reconciliation report, including the financial statement and reconciliation
statement, is due and shall be submitted to the Authority no later than the
final day of the sixth calendar month after the hospital's declared fiscal year
end. The fiscal year reconciliation assessment payment is due and shall be paid
at the same time required for filing the fiscal year reconciliation report. The
hospital shall provide all information required on the fiscal year
reconciliation report when due. Failure to file or pay when due shall be a
(5) Any report,
statement, or other document required to be filed under any provision of these
rules must be certified by the hospital's chief financial officer or designee.
The certification shall attest, based on best knowledge, information, and
belief, to the accuracy, completeness, and truthfulness of the
(6) Payments may be made
electronically or by paper check. If the hospital pays electronically, the
accompanying report may either be faxed to the Authority at the fax number
provided on the report form or mailed to the address provided on the report
form. If the hospital pays by paper check, the accompanying report shall be
mailed with the check to the address provided on the report form.
(7) The Authority may charge the hospital a
fee of $100 if, for any reason, the check, draft, order, or electronic funds
transfer request is dishonored. This charge is in addition to any penalty for
nonpayment of the assessment that may also be due.
Or. Admin. R.
OMAP 86-2004(Temp), f.
& cert. ef. 11-9-04 thru 5-7-05; OMAP 25-2005, f. 4-15-05, cert. ef.
5-7-05; DMAP 3-2008, f. & cert. ef. 1-25-08;
52-2015, f. 9-22-15, cert. ef.
64-2017, amend filed 12/29/2017, effective
Statutory/Other Authority: 413.042, 410.070 &
Statutes/Other Implemented: 2017 HB