Chapter 539
H.P. 1651 - L.D. 2289
PART X
Sec. X-1. 36 MRSA §2872, sub-§1,  as repealed and replaced by PL 2003, c. 467, §5, is amended to read:
1. Residential treatment facilities.
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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 whole or partial facility fiscal years beginning on or after July 1, 2003 and before January 1, 2008, the tax imposed against each residential treatment facility is equal to 6% of its annual gross patient services revenue for the corresponding whole or partial facility fiscal year . ; and
D. Beginning January 1, 2008 for any partial facility fiscal year and for whole facility fiscal years beginning on or after January 1, 2008, the tax imposed against each residential treatment facility is equal to 5.5% of its annual gross patient services revenue for the corresponding whole or partial facility fiscal year.
Sec. X-2. 36 MRSA §2872, sub-§2,  as repealed and replaced by PL 2003, c. 467, §5, is amended to read:
2. Nursing homes.
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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 whole or partial facility fiscal years beginning on or after July 1, 2003 and before January 1, 2008, the tax imposed against each nursing home is equal to 6% of its annual net operating revenue for the corresponding whole or partial facility fiscal year . ; and
D. Beginning January 1, 2008 for any partial facility fiscal year and for whole facility fiscal years beginning on or after January 1, 2008, the tax imposed against each nursing home is equal to 5.5% of its annual net operating revenue for the corresponding whole or partial facility fiscal year.