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

(1)  “Administrator” means the tax administrator.

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

(3)  “Gross patient revenue” means the gross amount received on a cash basis by the provider from all patient care services. Charitable contributions, donated goods and services, fund raising proceeds, endowment support, income from meals on wheels, income from investments, and other nonpatient revenues defined by the tax administrator upon the recommendation of the department of human services shall not be considered as “gross patient revenue”.

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

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