Maine Revised Statutes Title 36 Sec. 2892 – Tax imposed (FUTURE CONTINGENT TERMINATION: See PL 2003, c. 673, Pt. HH, §§6, 7)
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Terms Used In Maine Revised Statutes Title 36 Sec. 2892
- 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.
- 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 rules of the Department of Health and Human Services relating to licensure of general and specialty hospitals; 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. 2891
- Net operating revenue: means gross charges of facilities less any deducted amounts for charity care and payer discounts. See Maine Revised Statutes Title 36 Sec. 2891
- 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
- Year: means a calendar year, unless otherwise expressed. See Maine Revised Statutes Title 1 Sec. 72
(CONTAINS TEXT WITH VARYING EFFECTIVE DATES)
(FUTURE CONTINGENT TERMINATION: See PL 2003, c. 673, Pt. HH, §§6, 7)
For the state fiscal year beginning on July 1, 2003, a tax is imposed against each hospital in the State. The tax is equal to .74% of net operating revenue for the tax year as identified on the hospital’s most recent audited annual financial statement for that tax year. Delinquent tax payments are subject to Title 22, section 3175?C. [PL 2003, c. 673, Pt. HH, §3 (AMD).]
For state fiscal years beginning on or after July 1, 2004, a tax is imposed annually against each hospital in the State. The tax is equal to 2.23% of the hospital’s net operating revenue as identified in the hospital’s audited financial statement for the hospital’s taxable year. For the state fiscal year beginning July 1, 2004, the hospital’s taxable year is the hospital’s fiscal year that ended during calendar year 2002. For the state fiscal year beginning July 1, 2005, the hospital’s taxable year is the hospital’s fiscal year that ended during calendar year 2003. For state fiscal years beginning on or after July 1, 2006 but before July 1, 2008, the hospital’s taxable year is the hospital’s fiscal year that ended during calendar year 2004. [PL 2007, c. 545, §6 (AMD).]
For state fiscal years beginning on or after July 1, 2008 but before July 1, 2010, the hospital’s taxable year is the hospital’s fiscal year that ended during calendar year 2006. [PL 2019, c. 343, Pt. EEE, §1 (AMD).]
For state fiscal years beginning on or after July 1, 2010 but before July 1, 2013, the hospital’s taxable year is the hospital’s fiscal year that ended during calendar year 2008. [PL 2019, c. 343, Pt. EEE, §1 (AMD).]
For state fiscal years beginning on or after July 1, 2013 but before July 1, 2017, the hospital’s taxable year is the hospital’s fiscal year that ended during calendar year 2012. [PL 2019, c. 343, Pt. EEE, §1 (AMD).]
For state fiscal years beginning on or after July 1, 2017 but before July 1, 2019, the hospital’s taxable year is the hospital’s fiscal year that ended during calendar year 2014. [PL 2019, c. 343, Pt. EEE, §1 (AMD).]
For state fiscal years beginning on or after July 1, 2019 but before July 1, 2021, the hospital’s taxable year is the hospital’s fiscal year that ended during calendar year 2016. [PL 2021, c. 29, Pt. M, §1 (AMD).]
For state fiscal years beginning on or after July 1, 2021 but before July 1, 2024, the hospital’s taxable year is the hospital’s fiscal year that ended during calendar year 2018. [PL 2023, c. 412, Pt. YY, §1 (AMD).]
For state fiscal years beginning on or after July 1, 2024, the hospital’s taxable year is the hospital’s fiscal year that ended during calendar year 2020. [PL 2023, c. 412, Pt. YY, §2 (NEW).]
SECTION HISTORY
PL 2003, c. 513, §H1 (NEW). PL 2003, c. 673, §HH3 (AMD). PL 2003, c. 673, §§HH6,7 (AFF). PL 2005, c. 12, §ZZ2 (AMD). PL 2007, c. 545, §6 (AMD). PL 2009, c. 571, Pt. AAA, §1 (AMD). PL 2013, c. 368, Pt. QQ, §1 (AMD). PL 2017, c. 284, Pt. IIII, §1 (AMD). PL 2019, c. 343, Pt. EEE, §1 (AMD). PL 2019, c. 616, Pt. Y, §1 (AMD). PL 2021, c. 29, Pt. M, §§1, 2 (AMD). PL 2023, c. 412, Pt. YY, §§1, 2 (AMD).