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The DC Code: § 47-1273 Assessments on ICF-IDDs.

Index47 Taxation, Licensing, Permits, Assessments, and Fees. (Refs & Annos)
Except as provided in § 47-1278(d), each ICF-IDD in the District of Columbia shall pay an assessment of 5.5% per annum of gross revenue.
The Mayor shall provide notice to each ICF-IDD of the amount of the assessment for the ensuing fiscal year no later than September 1.
Each ICF-IDD shall pay the assessment required by subsection (a) of this section in quarterly installments.
Each ICF-IDD shall report gross resident revenue for the period upon which the assessment for a fiscal year is to be determined by submitting an audited financial statement and other information for that period as the Mayor may prescribe by rules issued pursuant to § 47-1277.
If the total amount of the assessments to be collected for a fiscal year is inadequate to cover disbursements required under § 47-1271(b), the Mayor may raise the assessment up to the maximum allowed under federal law.

Historical and Statutory

Effect of Amendments D.C. Law 18-223, in subsec. (a), substituted "5.5%" for "1.5%". D.C. Law 19-169, in the section heading, substituted "ICF-IDDs" for "ICF-MRs"; and substituted "ICF-IDD" for "ICF-MR". Emergency Act Amendments For temporary (90 day) amendment of section, see § 5032(c) of Fiscal Year 2011 Budget Support Emergency Act of 2010 (D.C. Act 18-463, July 2, 2010, 57 DCR 6542). Legislative History of Laws For Law 16-68, see notes following § 47-1270. For Law 18-223, see notes following § 47-355.05. For history of Law 19-169, see notes under § 47-1270. DC CODE § 47-1273 Current through December 11, 2012


(Mar. 8, 2006, D.C. Law 16-68, § 2(b), 53 DCR 47; Sept. 24, 2010, D.C. Law 18-223, § 5032(c), 57 DCR 6242; Sept. 26, 2012, D.C. Law 19-169, § 33(b)(6), 59 DCR 5567.)