(a)
(1) Except as provided in this subchapter, an assessment is imposed on each medical transportation provider for each state fiscal year in an amount calculated as a percentage of the net operating revenues of the medical transportation provider.
(2) The assessment rate shall be determined annually based upon the percentage of net operating revenue needed to generate an amount up to the nonfederal portion of the upper payment limit gap plus the annual fee to be paid to the Arkansas Medicaid Program under § 20-77-2805(f)(1)(C), but in no case at a rate that would cause the assessment proceeds to exceed the indirect guarantee threshold set forth in 42 C.F.R. § 433.68(f)(3)(i).
(3) The assessment rate described in subsection (a) of this section shall be determined after consultation with the Arkansas Ambulance Association or its successor association.
(b) This subchapter does not authorize a unit of county or local government to license for revenue or impose a tax or assessment:
(1) Upon medical transportation providers; or
(2) Measured by the income or earnings of a medical transportation provider.