Section 44-64-2 Definitions.

RI Gen L § 44-64-2 (2019) (N/A)
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§ 44-64-2. Definitions. The following words and phrases as used in this chapter have the following meaning:

(1) "Administrator" means the tax administrator within the department of revenue.

(2) "Gross patient revenue" means the gross amount received on a cash basis by the provider from all patient care and other gross operating income. However, charitable contributions, fund raising proceeds, and endowment support shall not be considered "gross patient revenue."

(3) "Net patient services revenue" means the charges related to patient care services less (i) charges attributable to charity care, (ii) bad debt expenses, and (iii) contractual allowances.

(4) "Person" means any individual, corporation, company, association, partnership, joint stock association, and the legal successor thereof.

(5) "Provider" means a licensed facility or operator, including a government facility or operator, subject to a surcharge under this chapter.

(6) "Surcharge" means the assessment that is imposed upon net patient revenue pursuant to this chapter.

History of Section. (P.L. 2007, ch. 73, art. 11, § 2.)