2023 Montana Code Annotated
Title 15. Taxation
Chapter 66. Hospital Facility Utilization Fee
Part 1. General Provisions
15-66-101. Definitions
15-66-101. (Temporary) Definitions. For purposes of this chapter, the following definitions apply:
(1) (a) "Hospital" has the meaning provided in 50-5-101 and includes a critical access hospital and a rural emergency hospital as those terms are defined in 50-5-101.
(b) The term does not include the Montana state hospital or a hospital or facility operated by the state, a political subdivision of the state, the United States, or an Indian tribe or any facility authorized under the Indian Health Care Improvement Act.
(2) (a) "Hospital outpatient revenue" means the gross revenue from a hospital's charges for services provided on an outpatient basis.
(b) The term does not include charges for professional services provided as part of the outpatient treatment.
(3) (a) "Inpatient bed day" means a day of inpatient care provided to a patient in a hospital. A day begins at midnight and ends 24 hours later. A part of a day, including the day of admission, counts as a full day. The day of discharge or death is not counted as a day. If admission and discharge or death occur on the same day, the day is considered a day of admission and is counted as one inpatient bed day. Inpatient bed days include all inpatient hospital benefit days as defined for medicare reporting purposes in section 20.1 of chapter 3 of the centers for medicare and medicaid services publication 100-02, the Medicare Benefit Policy Manual. Inpatient bed days also include all nursery days during which a newborn infant receives care in a nursery.
(b) The term does not include observation days or days of care in a swing bed, as defined in 50-5-101.
(4) "Patient" means an individual obtaining skilled medical and nursing services in a hospital. The term includes newborn infants.
(5) "Report" means the report of inpatient bed days and hospital outpatient revenue required in 15-66-201.
(6) "Utilization fee" or "fee" means the fees required to be paid as provided in 15-66-102. (Void on occurrence of contingency--sec. 18, Ch. 390, L. 2003--see chapter compiler's comment; terminates June 30, 2025, on occurrence of contingency--sec. 48, Ch. 415, L. 2019.)
15-66-101. (Temporary -- effective on occurrence of contingency) Definitions. For purposes of this chapter, the following definitions apply:
(1) (a) "Hospital" means a facility licensed as a hospital pursuant to Title 50, chapter 5, and includes a critical access hospital.
(b) The term does not include the Montana state hospital.
(2) (a) "Inpatient bed day" means a day of inpatient care provided to a patient in a hospital. A day begins at midnight and ends 24 hours later. A part of a day, including the day of admission, counts as a full day. The day of discharge or death is not counted as a day. If admission and discharge or death occur on the same day, the day is considered a day of admission and is counted as one inpatient bed day. Inpatient bed days include all inpatient hospital benefit days as defined for medicare reporting purposes in section 20.1 of chapter 3 of the centers for medicare and medicaid services publication 100-02, the Medicare Benefit Policy Manual. Inpatient bed days also include all nursery days during which a newborn infant receives care in a nursery.
(b) The term does not include observation days or days of care in a swing bed, as defined in 50-5-101.
(3) "Patient" means an individual obtaining skilled medical and nursing services in a hospital. The term includes newborn infants.
(4) "Report" means the report of inpatient bed days required in 15-66-201.
(5) "Utilization fee" or "fee" means the fee required to be paid for each inpatient bed day, as provided in 15-66-102. (Void on occurrence of contingency--sec. 18, Ch. 390, L. 2003--see chapter compiler's comment.)
History: En. Sec. 1, Ch. 390, L. 2003; amd. Sec. 1, Ch. 606, L. 2005; amd. Sec. 1, Ch. 517, L. 2007; amd. Sec. 11, Ch. 415, L. 2019; amd. Sec. 2, Ch. 602, L. 2023.
