11-27-1 Legislative findings
11-27-2 Short title; arrangement and classification
11-27-3 Definitions
11-27-4 Imposition of tax on ambulatory surgical centers
11-27-5 Imposition of tax on providers of chiropractic services
11-27-6 Imposition of tax on providers of dental services
11-27-7 Imposition of tax on providers of emergency ambulance service
11-27-8 Imposition of tax on providers of independent laboratory or X-ray services
11-27-9 Imposition of tax on providers of inpatient hospital services
11-27-10 Imposition of tax on providers of intermediate care facility services for individuals with an intellectual disability
11-27-11 Imposition of tax on providers of nursing facility services, other than services of intermediate care facilities for individuals with an intellectual disability
11-27-12 Imposition of tax on providers of nursing services
11-27-13 Imposition of tax on providers of opticians’ services
11-27-14 Imposition of tax on providers of optometric services
11-27-15 Imposition of tax on providers of outpatient hospital services
11-27-16 Imposition of tax on providers of physicians’ services
11-27-17 Imposition of tax on providers of podiatry services
11-27-18 Imposition of tax on providers of psychological services
11-27-19 Imposition of tax on providers of therapists’ services
11-27-20 Double taxation prohibited
11-27-21 Apportionment of gross receipts
11-27-22 Accounting periods and methods of accounting
11-27-23 Time for filing returns and other documents
11-27-24 Payment of estimated tax
11-27-25 Time for paying tax
11-27-26 Place for filing returns and other documents
11-27-27 Signing of returns and other documents
11-27-28 Records
11-27-29 General procedure and administration
11-27-30 Exchange of information to facilitate compliance
11-27-31 Crimes and penalties
11-27-32 Dedication of tax
11-27-33 Abrogation
11-27-34 Severability
11-27-35 Effective date
11-27-36 Phase out and elimination of tax on services of individual practitioners
11-27-37 Contingent increase in rates of certain health care provider taxes
11-27-38 Contingent increase of tax rate on certain eligible acute care hospitals
11-27-10a Imposition of tax on managed care organizations
11-27-39 Contingent increase of tax rate on certain eligible acute care hospitals to increase practitioner payment fee schedules
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Terms Used In West Virginia Code > Chapter 11 > Article 27 - Health Care Provider Taxes

  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Association: means a partnership, limited partnership or any other form of unincorporated enterprise, owned or conducted by two or more persons. See West Virginia Code 11-22-1
  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • Broad-based health care related tax: means a broad-based health care related tax as defined in Section 1903 of the Social Security Act, including a health-care related tax for which a waiver from the broad-based or uniformity requirements has been granted and is in effect by the federal Centers for Medicare and Medicaid Services pursuant to the provisions of Section 1903 of the Social Security Act and implementing regulations. See West Virginia Code 11-27-3
  • Business: includes all health care activities engaged in, or caused to be engaged in, with the object of gain or economic benefit, direct or indirect, and whether engaged in for profit, or not for profit, or by a governmental entity. See West Virginia Code 11-27-3
  • Commissioner: means the State Tax Commissioner. See West Virginia Code 11-22-1
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Corporation: includes associations, joint-stock companies and insurance companies. See West Virginia Code 11-27-3
  • Department: means the West Virginia Department of Health and Human Resources. See West Virginia Code 11-27-3
  • Document: means any deed, or instrument or writing by which any real property within this state or any interest in real property is granted, conveyed or otherwise transferred to the grantee, purchaser or any other person. See West Virginia Code 11-22-1
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fiduciary: A trustee, executor, or administrator.
  • 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.
  • Fraud: Intentional deception resulting in injury to another.
  • in writing: includes any representation of words, letters, or figures, whether by printing, engraving, writing, or otherwise. See West Virginia Code 2-2-10
  • including: when used in a definition contained in this article shall not be deemed to exclude other things otherwise within the meaning of the term being defined. See West Virginia Code 11-27-3
  • Judgment: includes decrees and orders for the payment of money, or the conveyance or delivery of land or personal property, or some interest therein, or any undertaking, bond or recognizance which has the legal effect of a judgment. See West Virginia Code 2-2-10
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Legislative session: That part of a chamber's daily session in which it considers legislative business (bills, resolutions, and actions related thereto).
  • Limited liability company: means a limited liability company organized under the laws of this state, the United States or by any other state, territory or the District of Columbia. See West Virginia Code 11-22-1
  • Partner: includes a member in a "partnership" as defined in this section. See West Virginia Code 11-27-3
  • Partnership: includes a syndicate, group, pool, joint venture or other unincorporated organization through or by means of which any privilege taxable under this article is exercised, and which is not within the meaning of this article a trust or estate or corporation. See West Virginia Code 11-27-3
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Person: means any individual, partnership, association, company, corporation or other entity engaging in a privilege taxed under this article. See West Virginia Code 11-27-3
  • Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Secretary: means the Secretary of West Virginia Department of Health and Human Resources. See West Virginia Code 11-27-3
  • Social Security Act: means the Social Security Act of the United States, as amended by Public Law 109-171, and codified in Title 42, Section 1396b of the United States Code. See West Virginia Code 11-27-3
  • Statute: A law passed by a legislature.
  • Tax: means any tax imposed by this article and, for purposes of administration and collection of such tax, includes any interest, additions to tax or penalties imposed with respect thereto under article 10 of this chapter. See West Virginia Code 11-27-3
  • Tax year: means the calendar year following the July first assessment day or, in the case of a public service business assessed pursuant to article six of this chapter, the calendar year beginning on the January first assessment day. See West Virginia Code 11-5-3
  • Taxable year: means the calendar year, or the fiscal year ending during such calendar year, upon the basis of which the tax imposed by this article is computed. See West Virginia Code 11-27-3
  • Taxpayer: means any person subject to any tax imposed by this article. See West Virginia Code 11-27-3
  • This code: means the Code of West Virginia, 1931, as amended. See West Virginia Code 11-27-3
  • This state: means the State of West Virginia. See West Virginia Code 11-27-3