District Of Columbia § 47-1263 - Assessments on nursing facilities.
Full text of District Of Columbia D.C. Code § 47-1263 — Assessments on nursing facilities., with citation guidance and answers to common questions.
§ 47-1263. Assessments on nursing facilities.
47-1263Except as provided in paragraph (1) of this subsection, each nursing facility in the District of Columbia shall pay to the Mayor an assessment of up to 6% per annum of net resident revenue. The assessment shall be a uniform amount per licensed bed, and the amount shall be determined as follows:
For fiscal year 2005, the assessment shall be $3,600 per licensed bed annually, or the appropriate pro-rata amount based upon that total if the assessment is in effect for less than the entire fiscal year.
For fiscal year 2006 and each succeeding fiscal year, the Mayor shall determine the uniform amount per licensed bed by rules issued pursuant to .
Except for fiscal year 2005, the Mayor shall require each nursing facility to provide to the Office of Tax and Revenue a self-assessment of the amount owed based on net resident revenue as provided in subsection (a) of this section for the ensuing fiscal year of the District no later than September 1.
Each nursing facility shall pay the assessment required by subsection (a) of this section to the Mayor in equal monthly installments.
Each nursing facility shall report net resident revenue for the period upon which the assessment for a fiscal year is to be determined under subsection (a)(2) of this section by submitting an audited financial statement and other information for that period as the Mayor may prescribe by rules issued pursuant to .
The Chief Financial Officer may determine the manner in which payments are made under this chapter, including whether payments owed by each nursing facility under subsection (a) of this section shall be paid electronically.
Annotations
Short title: Section 5026 of provided that subtitle K of title V of the act may be cited as the “Nursing Facility Quality of Care Act of 2008”.
Short title of subtitle CC of title I of Law 16-33: Section 1241 of provided that subtitle CC of title I of the act may be cited as the Nursing Home Provider Tax Technical Amendments Act of 2005.
Source: official District Of Columbia text · Last verified 2026-08-27
Frequently Asked Questions About District Of Columbia § 47-1263
What does D.C. Code § 47-1263 cover?
Section 47-1263 ("Assessments on nursing facilities.") is part of the D.C. Code, the codified statutory law of District Of Columbia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite District Of Columbia § 47-1263?
A common citation format is "D.C. Code § 47-1263" (District Of Columbia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of District Of Columbia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the District Of Columbia official source linked on this page or consult a licensed District Of Columbia attorney.
How does District Of Columbia § 47-1263 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in District Of Columbia can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in District Of Columbia.