LD 1293
pg. 3
Page 2 of 7 An Act To Improve the Fairness of the Health Care Provider Tax and To Ensure Fa... Page 4 of 7
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LR 1304
Item 1

 
Sec. 7. 36 MRSA §2872, as enacted by PL 2001, c. 714, Pt. CC, §3
and affected by §8, is repealed and the following enacted in
its place:

 
§2872.__Tax imposed; fiscal years beginning 2002

 
Beginning July 1, 2002, in addition to all other fees and
taxes assessed or imposed by the Maine Revised Statutes, a tax
is imposed annually against each residential treatment
facility and nursing home located in the State and calculated
as follows.

 
1.__Residential treatment facilities.__The tax imposed on a
residential treatment facility under this section is
calculated as follows:

 
A.__For the state fiscal year beginning July 1, 2002, the
tax imposed against each residential treatment facility is
equal to 6% of its annual gross patient services revenue
for the state fiscal year;

 
B.__For facility fiscal years beginning on or after July
1, 2002 and before July 1, 2003, the tax imposed against
each residential treatment facility in addition to the tax
imposed pursuant to paragraph A is equal to 6% of its
gross patient services revenue for that portion of the
facility fiscal year occurring after June 30, 2003; and

 
C.__For facility fiscal years beginning on or after July
1, 2003, the tax imposed against each residential
treatment facility is equal to 6% of its annual gross
patient services revenue for each full facility fiscal
year.

 
2.__Nursing homes.__The tax imposed on a nursing home under
this section is calculated as follows:

 
A.__For the state fiscal year beginning July 1, 2002, the
tax imposed against each nursing home is equal to 6% of
its annual net operating revenue for the state fiscal
year;

 
B.__For facility fiscal years beginning on or after July
1, 2002 and before July 1, 2003, the tax imposed against
each nursing home in addition to the tax imposed pursuant
to paragraph A is equal to 6% of its net operating revenue
for that portion of the facility fiscal year occurring
after June 30, 2003; and

 
C.__For facility fiscal years beginning on or after July
1, 2003, the tax imposed against each nursing home is
equal to 6% of its annual net operating revenue for each
full facility fiscal year.


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