As used in this part:

(1) “Ambulance provider” means a public or private ground-based ambulance service, other than an ambulance service based on federal property, that bills for transports and has a base of operations within this state;
(2) “Assessment” means the medicaid ambulance provider assessment established by this part;
(3) “Bureau” means the bureau of TennCare;
(4) “Medicaid transport” means qualifying ground ambulance services approved by CMS, and consistent with services identified in 42 C.F.R. § 433.56, and paid by medicaid, as recorded by the managed care organization under contract to the bureau;
(5) “Net operating revenue” means all revenues, regardless of payer source, collected by ambulance providers for patient services excluding charity care or any other uncompensated patient services, in accordance with 42 C.F.R. § 433.68;
(6) “Office of emergency medical services” means the office of emergency medical services within the department of health; and
(7) “Taxable transports” means the total ground ambulance transports reported during the base period by a provider to the office of emergency medical services that qualify as a permissible service to impose a healthcare-related provider assessment pursuant to 42 C.F.R. § 433.56.