2005 Rhode Island Code - § 23-17-38.1 — Hospitals – Licensing Fee.

    (a) There is imposed a hospital licensing fee at the rate of three and fifty-six hundredths percent (3.56%) upon the net patient services revenue of every hospital for the hospital's first fiscal year ending on or after January 1, 2004. This licensing fee shall be administered and collected by the tax administrator, division of taxation within the department of administration, and all the administration, collection and other provisions of chapter 50 and 51 of title 44 shall apply. Every hospital shall pay the licensing fee to the tax administrator on or before December 15, 2005 and payments shall be made by electronic transfer of monies to the general treasurer and deposited to the general fund in accordance with § 44-50-11. Every hospital shall, on or before November 30, 2005, make a return to the tax administrator containing the correct computation of net patient services revenue for the hospital fiscal year ending September 30, 2003, and the licensing fee due upon that amount. All returns shall be signed by the hospital's authorized representative, subject to the pains and penalties of perjury.

   (b) For purposes of this section the following words and phrases have the following meanings:

   (1) "Hospital" means a person or governmental unit duly licensed in accordance with this chapter to establish, maintain, and operate a hospital, except a hospital whose primary service and primary bed inventory are psychiatric.

   (2) "Gross patient services revenue" means the gross revenue related to patient care services.

   (3) "Net patient services revenue" means the charges related to patient care services less (i) charges attributable to charity care, (ii) bad debt expenses, and (iii) contractual allowances.

   (c) The tax administrator shall make and promulgate any rules, regulations, and procedures not inconsistent with state law and fiscal procedures that he or she deems necessary for the proper administration of this section and to carry out the provisions, policy and purposes of this section.

   (d) The licensing fee imposed by this section shall be in addition to the inspection fee imposed by § 23-17-38 and to any licensing fees previously imposed in accordance with § 23-17-38.1.