Terms Used In Maine Revised Statutes Title 36 Sec. 2882

  • 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.
  • Gross patient services revenue: means gross charges, excluding any grants, donations or research funding. See Maine Revised Statutes Title 36 Sec. 2881
  • 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. See Maine Revised Statutes Title 36 Sec. 2881
  • Tax: means the total amount required to be paid, withheld and paid over or collected and paid over with respect to estimated or actual tax liability under this Title, any credit or reimbursement allowed or paid pursuant to this Title that is recoverable by the assessor and any amount assessed by the assessor pursuant to this Title, including any interest or penalties provided by law. See Maine Revised Statutes Title 36 Sec. 111
  • Tax year: means the hospital payment year, as defined by the Department of Health and Human Services, ending in state fiscal year 1999-00. See Maine Revised Statutes Title 36 Sec. 2881
  • Year: means a calendar year, unless otherwise expressed. See Maine Revised Statutes Title 1 Sec. 72
For state fiscal year 2002-03, a tax is imposed against each hospital in the State. The tax is equal to .135% of gross patient services revenue for the tax year as identified on the hospital’s annual financial statement for that year on file with the Department of Health and Human Services as of October 18, 2002, for inpatient and outpatient services attributable to all private and public payors. [PL 2001, c. 714, Pt. NN, §2 (NEW); PL 2003, c. 689, Pt. B, §6 (REV).]
SECTION HISTORY

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