§ 44-65-2 - Definitions.
SECTION 44-65-2
§ 44-65-2 Definitions. – The following words and phrases as used in this chapter have the followingmeaning:
(1) "Administrator" means the tax administrator within thedepartment of administration.
(2) "Gross patient revenue" means the gross amount receivedon a cash basis by a provider from all income derived from the provision ofimaging services to patients. Charitable contributions, fundraising proceeds,and endowment support shall not be considered as "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) "Imaging services" means and includes all theprofessional and technical components of x-ray, ultrasound (includingechocardiography), computed tomography (CT), magnetic resonance imaging (MRI),positron emission tomography (PET), positron emission tomography/computedtomography (PET/CT), general nuclear medicine, and bone densitometry procedures.
(5) "Person" means any individual, corporation, company,association, partnership, joint stock association, and the legal successorthereof.
(6) "Provider" means any person who furnishes imagingservices for the purposes of patient diagnosis, assessment or treatment,excluding any person licensed as a hospital or a rehabilitation hospital centeror a not-for-profit organization ambulatory care facility, pursuant to theprovisions of chapter 17 of title 23 of the Rhode Island general laws, asamended or not performing more than two hundred (200) radiological proceduresper month. Further, the term "provider" shall not apply to any person subjectto the provisions of chapter 64 of title 44 or to any person licensed in thestate of Rhode Island as a dentist or a podiatrist or a veterinarian.
(7) "Surcharge" means the assessment imposed upon net patientrevenue pursuant to this chapter.