§ 44-64-2 — § 44-64-2. Definitions.

Rhode Island § 44-64-2

• Jurisdiction: Rhode Island
• Title 44: Taxation
• Ch. 44-64: The Outpatient Health Care Facility Surcharge

Text

§ 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.

Legislative History

P.L. 2007, ch. 73, art. 11, § 2.