§2872.__Tax imposed; fiscal years beginning 2002

Beginning July 1, 2002, in addition to all other fees and taxes assessed or imposed by the Maine Revised Statutes, a tax is imposed annually against each residential treatment facility and nursing home located in the State and calculated as follows.

1.__Residential treatment facilities.__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 facility fiscal years beginning on or after July 1, 2003, the tax imposed against each residential treatment facility is equal to 6% of its annual gross patient services revenue for each full facility fiscal year.

2.__Nursing homes.__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 facility fiscal years beginning on or after July 1, 2003, the tax imposed against each nursing home is equal to 6% of its annual net operating revenue for each full facility fiscal year.