(a) Imposition of tax. For the privilege of holding a certificate of authority within this state to establish or operate a “health maintenance organization” pursuant to 33-25A-4 of this code (hereinafter “certified HMO”), there is hereby levied and shall be collected from every such certified HMO an annual broad-based health care-related tax.
(b) Rate and measure of tax. (i) Prior to July 1, 2022, the tax imposed by this section shall be based on the following rates applied to each taxable health plans total Medicaid member months within tiers I, II, and III, and to non-Medicaid member months within tiers IV and V:
(1) Tier I $35 for each Medicaid member month under 250,000;