Question: Florida Subscriber Answer: The distinction for licensing as an ED can vary state to state based on Certificate of Need (CON) status, if it is owned by a hospital, whether it is open 24/7, and whether it accepts the responsibilities associated with providing EMTALA mandated care to all patients. If the facility is licensed as an ED, you can use the ED E/M codes to report physician services. Otherwise, use the appropriate office or other outpatient setting code. Don't forget that you would have to use established patient codes for returning patients in an urgent care center.