Except where the context otherwise requires, the following words and phrases as used in this chapter have the following meaning:

(1)  “Administrator” means the tax administrator.

(2)  “Gross patient revenue” means the gross amount received on a cash basis by the provider from all patient care or laboratory services and other gross operating income. Charitable contributions, fund raising proceeds, and endowment support shall not be considered as “gross patient revenue”.

(3)  “Person” means any individual, corporation, company, association, partnership, joint stock association, and the legal successor thereof.

(4)  “Provider” means a licensed facility or operator, including a government facility or operator, subject to a provider assessment under this chapter.

(5)  “Provider assessment” means the assessment imposed upon gross patient revenue pursuant to this chapter.