Maine Revised Statutes Title 36 Sec. 2896 – Hospital assessment; 2012-2013
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1. Assessment. For state fiscal year 2012-13, an assessment is imposed against each hospital in the State. The assessment is equal to 0.39% of net operating revenue as identified on the hospital’s most recent audited financial statement for the hospital’s fiscal year that ended during calendar year 2008.
[PL 2011, c. 477, Pt. II, §1 (NEW).]
Terms Used In Maine Revised Statutes Title 36 Sec. 2896
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
- 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 Health and 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. See Maine Revised Statutes Title 36 Sec. 2891
- Net operating revenue: means gross charges of facilities less any deducted amounts for charity care and payer discounts. See Maine Revised Statutes Title 36 Sec. 2891
- Person: means an individual, firm, partnership, association, society, club, corporation, financial institution, estate, trust, business trust, receiver, assignee or any other group or combination acting as a unit, the State or Federal Government or any political subdivision or agency of either government. See Maine Revised Statutes Title 36 Sec. 111
- Return: means any document, digital file or electronic data transmission containing information required by this Title to be reported to the State Tax Assessor. See Maine Revised Statutes Title 36 Sec. 111
- Year: means a calendar year, unless otherwise expressed. See Maine Revised Statutes Title 1 Sec. 72
2. Return required. A person subject to the assessment imposed under this section shall submit to the assessor a return on a form prescribed and furnished by the assessor. The assessment is payable in 2 payments. The first payment is due by September 30, 2012. The 2nd payment is due by March 30, 2013.
[PL 2011, c. 477, Pt. II, §1 (NEW).]
3. Application of revenues. All revenues received by the assessor under subsection 1 must be credited to the General Fund.
[PL 2011, c. 477, Pt. II, §1 (NEW).]
SECTION HISTORY
PL 2011, c. 477, Pt. II, §1 (NEW).