§ 44-64-2 - Definitions. - Rhode Island Statutes

SECTION 44-64-2

   § 44-64-2  Definitions. – The following words and phrases as used in this chapter have the followingmeaning:

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

   (2) "Gross patient revenue" means the gross amount receivedon a cash basis by the provider from all patient care and other gross operatingincome. However, charitable contributions, fund raising proceeds, and endowmentsupport shall not be considered "gross patient revenue."

   (3) "Net patient services revenue" means the charges relatedto 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 successorthereof.

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

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