Section 20-1060 - Taxes; exemptionA. Except as provided in subsection C of this section, on the tax payment dates prescribed in section 20-224, each health care services organization shall pay to the director for deposit, pursuant to sections 35-146 and 35-147, in a form prescribed by the director a tax for transacting a health care plan in the amount of 2.0 percent of net charges received from enrollees.B. The failure by an organization to pay the tax imposed by this section results in a civil penalty determined pursuant to section 20-225.C. Payments received by health care services organizations from the United States secretary of health and human services pursuant to a contract issued pursuant to 42 United States Code section 1395mm(g) are not taxable under this section.D. A health care services organization may claim a premium tax credit if the organization qualifies for a credit pursuant to section 20-224.03.Amended by L. 2018, ch. 104,s. 6, eff. 8/3/2018.