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| Home > Statutes > Usa Maine |
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USA Statutes : maine
Title : Title 36. TAXATION
Chapter : Chapter 377. HOSPITAL TAX (HEADING. PL 2003, c. 513, Pt. H, @1 (new))
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Title 36 - §2891. Definitions
Title 36: TAXATION
Part 4: BUSINESS TAXES
Chapter 377: HOSPITAL TAX (HEADING: PL 2003, c. 513, Pt. H, @1 (new))
§2891. Definitions
As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings.
[2003, c. 513, Pt. H, §1 (new).]
1. 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 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. For purposes of this chapter, "hospital" does not
include a nursing home or a publicly owned specialty hospital.
[RR 2003, c. 2, §116 (cor).]
2. Net operating revenue. "Net operating revenue" means gross charges of facilities less any deducted amounts for charity care and payer discounts.
[2003, c. 688, Pt. L, §1 (amd); §2 (aff).]
3. 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 Human Services.
[2003, c. 513, Pt. H, §1 (new).]
4. Tax year.
[2005, c. 12, Pt. ZZ, §1 (rp).]
The Revisor's Office cannot provide legal advice or
interpretation of Maine law to the public. If you need legal
advice, please consult
a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007
This page created on: 2005-10-01
Title 36 - §2892. Tax imposed (CONTAINS TEXT WITH VARYING EFFECTIVE DATES)
Title 36: TAXATION
Part 4: BUSINESS TAXES
Chapter 377: HOSPITAL TAX (HEADING: PL 2003, c. 513, Pt. H, @1 (new))
§2892. Tax imposed (CONTAINS TEXT WITH VARYING EFFECTIVE DATES)
p align="center">(WHOLE SECTION TEXT REPEALED ON CONTINGENCY: See PL 2003, c. 673, Pt. HH, §§6, 7)
div>
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.
[2003, c. 673, Pt. HH, §3 (amd); §§6, 7 (aff).]
div>
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, the hospital's taxable year is the hospital's fiscal year that ended during calendar year 2004.
[2005, c. 12, Pt. ZZ, §2 (amd).]
The Revisor's Office cannot provide legal advice or
interpretation of Maine law to the public. If you need legal
advice, please consult
a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007
This page created on: 2005-10-01
Title 36 - §2893. Return and payment of tax; application of revenues
Title 36: TAXATION
Part 4: BUSINESS TAXES
Chapter 377: HOSPITAL TAX (HEADING: PL 2003, c. 513, Pt. H, @1 (new))
§2893. Return and payment of tax; application of revenues
1. Return required in state fiscal year 2003-04. For the tax due for state fiscal year 2003-04, a person subject to the tax imposed by this chapter shall submit to the assessor
a return on a form prescribed and furnished by the assessor and pay the tax by the 30th day following the effective date of
this section.
[2003, c. 513, Pt. H, §1 (new).]
2. Return required in state fiscal years beginning on or after July 1, 2004. For tax due for state fiscal years beginning on or after July 1, 2004, a person subject to the tax imposed by this chapter
shall submit to the assessor a return on a form prescribed and furnished by the assessor and pay one half of the total tax
due by November 15th of the state fiscal year for which the tax is being imposed and one half of the total tax due by May
15th of the state fiscal year for which the tax is being imposed.
[2003, c. 673, Pt. HH, §4 (amd).]
3. Application of revenues. All revenues received by the assessor under this chapter must be credited to a General Fund suspense account. No later
than the last day of each month, the State Controller shall transfer all revenues received by the assessor during the month
under this chapter to the Medical Care - Payments to Providers Other Special Revenue Funds account in the Department of Human
Services.
[2003, c. 513, Pt. H, §1 (new).]
The Revisor's Office cannot provide legal advice or
interpretation of Maine law to the public. If you need legal
advice, please consult
a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007
This page created on: 2005-10-01
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