Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-52-3 — Imposition of provider assessment â Outpatient health care facility. [Contingent repeal â See notes following § 44-52-1.]
(a) For purposes of this section, an âoutpatient health care facilityâ means a person
or governmental unit which is licensed in accordance with chapter 17 of title 23 to establish, maintain, and operate a free-standing emergency care facility, or which
is licensed in accordance with chapter 16.2 of title 23 to establish, maintain and operate a clinical laboratory.
(b) A provider assessment is imposed upon the gross patient revenue received by every
outpatient health care facility in each month at a rate of one and one-half percent
(1.50%). Every provider shall pay the monthly provider assessment no later than the
twenty-fifth (25th) day of each month following the month of receipt of gross patient
revenue. This provider assessment is in addition to any other fees or assessments
upon the outpatient facilities allowed or allowable by law.
Source: official text