2011 Maine Revised Statutes
TITLE 36: TAXATION
Chapter 375: HOSPITAL TAX
36 §2881. Definitions

Part 4: BUSINESS TAXES

§2881. Definitions

As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings. [2001, c. 714, Pt. NN, §2 (NEW).]

1. Gross patient services revenue. "Gross patient services revenue" means gross charges, excluding any grants, donations or research funding.

[ 2001, c. 714, Pt. NN, §2 (NEW) .]

2. Hospital. "Hospital" means an acute care health care facility with permanent inpatient beds planned, organized, operated and maintained to offer for a continuing period of time facilities and services for the diagnosis and treatment of illness, injury and deformity; with a governing board, and an organized medical staff, offering continuous 24-hour professional nursing care; with a plan to provide emergency treatment 24 hours a day and including other services as defined in the "Regulations for Licensure of General and Specialty Hospitals in the State of Maine," as amended; and that is licensed under Title 22, chapter 405 as a general hospital, specialty hospital or critical access hospital. For purposes of this chapter, "hospital" does not include a nursing home or a publicly owned specialty hospital.

[ 2001, c. 714, Pt. NN, §2 (NEW) .]

3. Inpatient hospital services. "Inpatient hospital services" means services that are furnished in a hospital by or under the direction of a physician or a dentist for the care and treatment of an inpatient.

[ 2001, c. 714, Pt. NN, §2 (NEW) .]

4. Outpatient hospital services. "Outpatient hospital services" means preventive, diagnostic, therapeutic, rehabilitative or palliative services provided in a hospital to an outpatient.

[ 2001, c. 714, Pt. NN, §2 (NEW) .]

5. Publicly owned specialty hospital. "Publicly owned specialty hospital" means a publicly owned hospital that is primarily engaged in providing psychiatric services for the diagnosis, treatment and care of persons with mental illness and that is licensed as a specialty hospital by the Department of Health and Human Services.

[ 2001, c. 714, Pt. NN, §2 (NEW); 2003, c. 689, Pt. B, §6 (REV) .]

6. Taxable revenues. "Taxable revenues" means gross patient services revenue.

[ 2001, c. 714, Pt. NN, §2 (NEW) .]

7. Tax year. "Tax year" means the hospital payment year, as defined by the Department of Health and Human Services, ending in state fiscal year 1999-00.

[ 2001, c. 714, Pt. NN, §2 (NEW); 2003, c. 689, Pt. B, §6 (REV) .]

SECTION HISTORY

2001, c. 714, §NN2 (NEW). 2003, c. 689, §B6 (REV).