(a) A hospital shall submit to the department financial and utilization data for that hospital, including data relating to the hospital’s:
(1) total gross revenue, including:
(A) Medicare gross revenue;
(B) Medicaid gross revenue;
(C) other revenue from state programs;
(D) revenue from local government programs;
(E) local tax support;
(F) charitable contributions;
(G) other third party payments;
(H) gross inpatient revenue; and
(I) gross outpatient revenue;
(2) total deductions from gross revenue, including:
(A) contractual allowance; and
(B) any other deductions;
(3) charity care;
(4) bad debt expense;
(5) total admissions, including:
(A) Medicare admissions;
(B) Medicaid admissions;
(C) admissions under a local government program;
(D) charity care admissions; and
(E) any other type of admission;
(6) total discharges;
(7) total patient days;
(8) average length of stay;
(9) total outpatient visits;
(10) total assets;
(11) total liabilities;
(12) estimates of unreimbursed costs of subsidized health services reported separately in the following categories:
(A) emergency care and trauma care;
(B) neonatal intensive care;
(C) free-standing community clinics;
(D) collaborative efforts with local government or private agencies in preventive medicine, such as immunization programs; and
(E) other services that satisfy the definition of “subsidized health services” contained in § 311.031(15);
(13) donations;
(14) total cost of reimbursed and unreimbursed research;
(15) total cost of reimbursed and unreimbursed education separated into the following categories:
(A) education of physicians, nurses, technicians, and other medical professionals and health care providers;
(B) scholarships and funding to medical schools, colleges, and universities for health professions education;
(C) education of patients concerning diseases and home care in response to community needs;
(D) community health education through informational programs, publications, and outreach activities in response to community needs; and
(E) other educational services that satisfy the definition of “education-related costs” under § 311.031(6).
(b) The data must be based on the hospital’s most recent audited financial records.

(c) The data must be submitted in the form prescribed by the department and at the time established by department rule.
(d) A hospital that does not submit to the department the data required under this section is subject to civil penalties under § 104.043.