§ 44-64-2. Definitions.
The following words and phrases as used in this chapter have the following meaning:
(1) "Administrator� means the tax administrator within the department of revenue.
(2) "Gross patient revenue� means the gross amount received on a cash basis by the provider
from all patient care and other gross operating income. However, charitable contributions,
fund raising proceeds, and endowment support shall not be considered "gross patient
revenue.�
(3) "Net patient services revenue� means the charges related to patient care serv
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§ 44-64-2. Definitions.
The following words and phrases as used in this chapter have the following meaning:
(1) "Administrator� means the tax administrator within the department of revenue.
(2) "Gross patient revenue� means the gross amount received on a cash basis by the provider
from all patient care and other gross operating income. However, charitable contributions,
fund raising proceeds, and endowment support shall not be considered "gross patient
revenue.�
(3) "Net patient services revenue� means the charges related to patient care services
less (i) charges attributable to charity care, (ii) bad debt expenses, and (iii) contractual
allowances.
(4) "Person� means any individual, corporation, company, association, partnership, joint
stock association, and the legal successor thereof.
(5) "Provider� means a licensed facility or operator, including a government facility
or operator, subject to a surcharge under this chapter.
(6) "Surcharge� means the assessment that is imposed upon net patient revenue pursuant
to this chapter.