Maine Revised Statutes Title 36 — Taxation
36 M.R.S. § 2881
Definitions
As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings.
# 1.
Gross patient services revenue.
"Gross patient services revenue" means gross charges, excluding any grants, donations or research funding.
# 2.
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 the "Regulations for Licensure of General and Specialty Hospitals in the State of Maine," as amended; 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.
# 3.
Inpatient hospital services.
"Inpatient hospital services" means services that are furnished in a hospital by or under the direction of a physician or a dentist for the care and treatment of an inpatient.
# 4.
Outpatient hospital services.
"Outpatient hospital services" means preventive, diagnostic, therapeutic, rehabilitative or palliative services provided in a hospital to an outpatient.
# 5.
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 Health and Human Services.
# 6.
Taxable revenues.
"Taxable revenues" means gross patient services revenue.
# 7.
Tax year.
"Tax year" means the hospital payment year, as defined by the Department of Health and Human Services, ending in state fiscal year 1999-00.
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