2.__Gross receipts.__"Gross receipts" means total payments, excluding any grants, donations or research funding, received as consideration for the provision of private nonmedical institution services in this State for periods of less than one year or for the provision of the service of renting or leasing of automobiles in this State for periods of less than one year.__"Gross receipts" includes any charges for automobile maintenance and service contracts, transportation charges for delivery of an automobile to a lessee, intercity fees and collision damage waiver charges, whether or not such charges are separately stated.__"Gross receipts" does not include cancellation charges or separate charges for the sale of gasoline or other motor fuel.__ Gross receipts are net of any refunds made by a service provider to a consumer.

3.__Private nonmedical institution.__"Private nonmedical institution" means a person that is licensed by the Department of Human Services or the Department of Behavioral and Developmental Services and that provides food, shelter and treatment services to 4 or more residents in single or multiple facilities under a written agreement with the Department of Human Services or the Department of Behavioral and Developmental Services.__"Private nonmedical institution" does not include a health insuring organization, hospital, nursing home or community health care center.

4.__Private nonmedical institution services.__"Private nonmedical institution services" means services that are provided by a private nonmedical institution.

§2886.__Tax imposed

In addition to all other fees and taxes assessed or imposed by this Title, a tax equal to 10% of gross receipts is imposed against:

1.__Each person that provides private nonmedical institution services in this State for periods of less than one year; and

2.__Each person that provides the service of renting or leasing of automobiles in this State for periods of less than one year.