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Ohio's Bed Tax
August 2010

A facility’s bed tax for state fiscal year July 1, 2010 to June 30, 2011 is applied to the number of licensed nursing home beds, hospital beds that are registered as long-term care beds, and hospital beds that are registered as special skilled nursing at a facility on May 1, 2010. Changes to the number of beds after May 1, 2010 will not impact your bed tax for the state fiscal year. The Ohio Department of Health (ODH) has provided the Department of Job and Family Services (ODJFS) with the number of beds to be taxed at your facility. The first quarterly tax for July 1, 2010 to September 30, 2010 is due December 15, 2010. You will have 15 days after the date of mailing of your quarterly bed tax bill to appeal the number of beds being taxed at your facility. If you would like to verify the number of beds that ODH identified to ODJFS for your facility, you may contact Chris Kenney at 614-227-4865 or at ckenney@bricker.com.

   

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