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PUBLIC LAWS
Second Regular Session of the 121st

PART H

     Sec. H-1. 36 MRSA c. 377 is enacted to read:

CHAPTER 377
HOSPITAL TAX

§2891. Definitions

     As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings.

     1. 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 rules of the Department of Human Services relating to licensure of general and specialty hospitals; 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.

     2. Net operting revenue. "Net operating revenue" means gross charges of facilities less any deducted amounts for bad debts, charity care and payer discounts.

     3. 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 Human Services.

     4. Tax year. "Tax year" means the hospital payment year, as defined by the Department of Human Services, ending in the calendar year immediately preceding the year in which the state fiscal year for which the tax is being imposed begins.

§2892. Tax imposed

     For state fiscal years beginning on or after July 1, 2003, a tax is imposed annually against each hospital in the State. The tax is equal to .74% of net operating revenue for the tax year as identified on the hospital's most recent audited annual financial statement for that tax year. Delinquent tax payments are subject to Title 22, section 3175-C.

§2893.   Return and payment of tax; application of revenues

     1. Return required in state fiscal year 2003-04. For the tax due for state fiscal year 2003-04, a person subject to the tax imposed by this chapter shall submit to the assessor a return on a form prescribed and furnished by the assessor and pay the tax by the 30th day following the effective date of this section.

     2. Return required in state fiscal years beginning on or after July 1, 2004. For tax due for state fiscal years beginning on or after July 1, 2004, a person subject to the tax imposed by this chapter shall submit to the assessor a return on a form prescribed and furnished by the assessor and pay the tax by July 15th of the state fiscal year for which the tax is being imposed.

     3. Application of revenues. All revenues received by the assessor under this chapter must be credited to a General Fund suspense account. No later than the last day of each month, the State Controller shall transfer all revenues received by the assessor during the month under this chapter to the Medical Care - Payments to Providers Other Special Revenue Funds account in the Department of Human Services.

     Sec. H-2. Appropriations and allocations. The following appropriations and allocations are made.

HUMAN SERVICES, DEPARTMENT OF
Medical Care - Payments to Providers 0147
Initiative: Allocates funds to increase MaineCare payments to hospitals.
Federal Expenditures Fund 2003-04 2004-05

Other Special Revenue Funds 2003-04 2004-05

Medical Care - Payments to Providers 0147
Initiative: Allocates dedicated revenue from the hospital tax for MaineCare program expenses.
Other Special Revenue Funds 2003-04 2004-05

Medical Care - Payments to Providers 0147
Initiative: Deappropriates funds to be replaced by dedicated revenue from the hospital tax.
General Fund 2003-04 2004-05

Medical Care - Payments to Providers 0147
Initiative: Appropriates funds to support the cost of not adopting rules to reduce hospital reimbursement.
General Fund 2003-04 2004-05

Federal Expenditures Fund 2003-04 2004-05

Medical Care - Payments to Providers 0147
Initiative: Appropriates funds to support the cost of not adopting rules to change pharmacy dispensing fees under the MaineCare program and the low-cost drugs for the elderly program.
General Fund 2003-04 2004-05

Federal Expenditures Fund 2003-04 2004-05

Medical Care - Payments to Providers 0147
Initiative: Provides funds to support the cost of not adopting rules to create 2 benefit levels in the low-cost drugs for the elderly program and funds to not increase the catastrophic cap to $1,200 per benefit year.
General Fund 2003-04 2004-05

HUMAN SERVICES, DEPARTMENT OF
DEPARTMENT TOTALS 2003-04 2004-05

SECTION TOTALS 2003-04 2004-05

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