36 §2873. Return and payment of tax; application of revenues
§2873. Return and payment of tax; application of revenues 1. Payment of estimated tax liability. On or before the 15th day of each month, each person subject to the tax imposed by this chapter shall submit to the assessor a payment of an amount equal to 1/12 of the person’s estimated tax liability for the […]
36 §2881. Definitions
§2881. Definitions As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings. [PL 2001, c. 714, Pt. NN, §2 (NEW).] 1. Gross patient services revenue. “Gross patient services revenue” means gross charges, excluding any grants, donations or research funding. [PL 2001, c. 714, Pt. NN, §2 […]
36 §2882. Tax imposed
§2882. Tax imposed 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 […]
36 §2883. Return and payment of tax; application of revenues
§2883. Return and payment of tax; application of revenues 1. Return required. 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. [PL […]
36 §2891. Definitions
§2891. Definitions As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings. [PL 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 […]
36 §2892. Tax imposed (FUTURE CONTINGENT INVALIDATION: See PL 2003, c. 673, Pt. HH, §§6, 7)
§2892. Tax imposed (CONTAINS TEXT WITH VARYING EFFECTIVE DATES) (FUTURE CONTINGENT INVALIDATION: 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 […]
36 §2893. Return and payment of tax; application of revenues
§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 […]
36 §2894. Hospital assessment
§2894. Hospital assessment For state fiscal year 2010-11, an assessment is imposed against each hospital in the State. The assessment is equal to 0.12% of net operating revenue as identified on the hospital’s most recent audited financial statement for the hospital’s fiscal year that ended during calendar year 2008. [PL 2009, c. 571, Pt. […]
36 §2895. Return and payment of assessment; application of revenues
§2895. Return and payment of assessment; application of revenues 1. Return required. A person subject to the assessment imposed under section 2894 shall submit to the assessor a return on a form prescribed and furnished by the assessor. The assessment is payable in 2 payments. The first payment is due by September 30, 2010. The […]
36 §2896. Hospital assessment; 2012-2013
§2896. Hospital assessment; 2012-2013 1. Assessment. For state fiscal year 2012-13, an assessment is imposed against each hospital in the State. The assessment is equal to 0.39% of net operating revenue as identified on the hospital’s most recent audited financial statement for the hospital’s fiscal year that ended during calendar year 2008. [PL 2011, […]