Ohio Rev. Code § 5165.101
Cost of franchise permit fee not reimbursable expense
September 29, 2013 House Bill 59 - 130th General Assembly A nursing facility provider filing the nursing facility's cost report with the department of medicaid under section 5165.10 or 5165.522 of the Revised Code shall report as a nonreimbursable expense the cost of the nursing facility's franchise permit fee.