Chapter 375: HOSPITAL TAX HEADING: PL 2001, C. 714, PT. NN, §2 (NEW)
§2881. Definitions
As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings. [2001, c. 714, Pt. NN, §2 (NEW).]
1.Gross patient services revenue.
"Gross patient services revenue" means gross charges, excluding any grants, donations or research funding.
[
2001, c. 714, Pt. NN, §2 (NEW)
.]
2.Hospital.
"Hospital" means an acute care health care facility with permanent inpatient beds planned, organized, operated and maintained
to offer for a continuing period of time facilities and services for the diagnosis and treatment of illness, injury and deformity;
with a governing board, and an organized medical staff, offering continuous 24-hour professional nursing care; with a plan
to provide emergency treatment 24 hours a day and including other services as defined in the "Regulations for Licensure of
General and Specialty Hospitals in the State of Maine," as amended; and that is licensed under Title 22, chapter 405 as a
general hospital, specialty hospital or critical access hospital. For purposes of this chapter, "hospital" does not include
a nursing home or a publicly owned specialty hospital.
[
2001, c. 714, Pt. NN, §2 (NEW)
.]
3.Inpatient hospital services.
"Inpatient hospital services" means services that are furnished in a hospital by or under the direction of a physician or
a dentist for the care and treatment of an inpatient.
[
2001, c. 714, Pt. NN, §2 (NEW)
.]
4.Outpatient hospital services.
"Outpatient hospital services" means preventive, diagnostic, therapeutic, rehabilitative or palliative services provided
in a hospital to an outpatient.
[
2001, c. 714, Pt. NN, §2 (NEW)
.]
5.Publicly owned specialty hospital.
"Publicly owned specialty hospital" means a publicly owned hospital that is primarily engaged in providing psychiatric services
for the diagnosis, treatment and care of persons with mental illness and that is licensed as a specialty hospital by the Department
of Health and Human Services.
[
2001, c. 714, Pt. NN, §2 (NEW);
2003, c. 689, Pt. B, §6 (REV)
.]
6.Taxable revenues.
"Taxable revenues" means gross patient services revenue.
[
2001, c. 714, Pt. NN, §2 (NEW)
.]
7.Tax year.
"Tax year" means the hospital payment year, as defined by the Department of Health and Human Services, ending in state fiscal
year 1999-00.
[
2001, c. 714, Pt. NN, §2 (NEW);
2003, c. 689, Pt. B, §6 (REV)
.]
SECTION HISTORY
2001, c. 714, §NN2 (NEW).
2003, c. 689, §B6 (REV).
Data for this page extracted on 10/16/2012 08:30:12.