§11-27-8. Imposition of Tax on Providers of Independent Laboratory or X-Ray Services
(a) Imposition of tax. — For the privilege of engaging or continuing within this state in the business of providing independent laboratory or X-ray services, there is hereby levied and shall be collected from every person rendering such service an annual broad-based health care related tax. (b) Rate and measure of tax. — The tax […]
§11-27-9. Imposition of Tax on Providers of Inpatient Hospital Services
(a) Imposition of tax. — For the privilege of engaging or continuing within this state in the business of providing inpatient hospital services, there is hereby levied and shall be collected from every person rendering such service an annual broad-based health care related tax. (b) Rate and measure of tax. — The tax imposed in […]
§11-27-10. Imposition of Tax on Providers of Intermediate Care Facility Services for Individuals With an Intellectual Disability
(a) Imposition of tax. — For the privilege of engaging or continuing within this state in the business of providing intermediate care facility services for individuals with an intellectual disability, there is levied and shall be collected from every person rendering such service an annual broad-based health care related tax. (b) Rate and measure of […]
§11-27-10a. Imposition of Tax on Managed Care Organizations
(a) Imposition of tax. For the privilege of holding a certificate of authority within this state to establish or operate a “health maintenance organization” pursuant to 33-25A-4 of this code (hereinafter “certified HMO”), there is hereby levied and shall be collected from every such certified HMO an annual broad-based health care-related tax. (b) Rate and […]
§11-27-11. Imposition of Tax on Providers of Nursing Facility Services, Other Than Services of Intermediate Care Facilities for Individuals With an Intellectual Disability
(a) Imposition of tax. — For the privilege of engaging or continuing within this state in the business of providing nursing facility services, other than those services of intermediate care facilities for individuals with an intellectual disability, there is levied and shall be collected from every person rendering such service an annual broad-based health care-related […]
§11-27-12. Imposition of Tax on Providers of Nursing Services
(a) Imposition of tax. — For the privilege of engaging or continuing within this state in the business of providing nursing services, there is hereby levied and shall be collected from every person rendering such service an annual broad-based health care related tax. (b) Rate and measure of tax. — The tax imposed in subsection […]
§11-27-13. Imposition of Tax on Providers of Opticians' Services
(a) Imposition of tax. — For the privilege of engaging or continuing within this state in the business of providing opticians' services, there is hereby levied and shall be collected from every person rendering such service an annual broad-based health care related tax. (b) Rate and measure of tax. — The tax imposed in subsection […]
§11-27-14. Imposition of Tax on Providers of Optometric Services
(a) Imposition of tax. — For the privilege of engaging or continuing within this state in the business of providing optometric services, there is hereby levied and shall be collected from every person rendering such service an annual broad-based health care related tax. (b) Rate and measure of tax. — The tax imposed in subsection […]
§11-27-3. Definitions
(a) General. — When used in this article, words defined in subsection (b) of this section have the meaning ascribed to them in this section, except in those instances where a different meaning is distinctly expressed or the context in which the word is used clearly indicates that a different meaning is intended. (b) Definitions. […]
§11-27-4. Imposition of Tax on Ambulatory Surgical Centers
(a) Imposition of tax. — For the privilege of engaging or continuing within this state in the business of providing ambulatory surgical center services, there is hereby levied and shall be collected from every person rendering such service an annual broad-based health care related tax. (b) Rate and measure of tax. — The tax imposed […]