PART H

Sec. H-1. 36 MRSA c. 377 is enacted to read:

CHAPTER 377

HOSPITAL TAX

§2891. Definitions

As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings.

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 facilities and services for the diagnosis and treatment of illness, injury and deformity; with a governing board, and an organized medical staff, offering continuous 24-hour professional nursing care; with a plan to provide emergency treatment 24 hours a day and including other services as defined in rules of the Department of Human Services relating to licensure of general and specialty hospitals; and that is licensed under Title 22, chapter 405 as a general hospital, specialty hospital or critical access hospital.__For purposes of this chapter, "hospital" does not include a nursing home or a publicly owned specialty hospital.

2.__Net operting revenue.__"Net operating revenue" means gross charges of facilities less any deducted amounts for bad debts, charity care and payer discounts.

3.__Publicly owned specialty hospital.__"Publicly owned specialty hospital" means a publicly owned hospital that is primarily engaged in providing psychiatric services for the diagnosis, treatment and care of persons with mental illness and that is licensed as a specialty hospital by the Department of Human Services.

4. Tax year.__"Tax year" means the hospital payment year, as defined by the Department of Human Services, ending in the calendar year immediately preceding the year in which the state fiscal year for which the tax is being imposed begins.