(a) As used in this section:
(1) “Ambulatory surgical center” means an entity included within the definition of said term that is set forth in 42 CFR 416.2 and that is licensed by the Department of Public Health as an outpatient surgical facility, and any other ambulatory surgical center that is Medicare certified;
(2) “Commissioner” means the Commissioner of Revenue Services; and
(3) “Department” means the Department of Revenue Services.
(b) (1) For each calendar quarter commencing on or after October 1, 2015, there is hereby imposed a tax on each ambulatory surgical center in this state to be paid each calendar quarter. The tax imposed by this section shall be at the rate of six per cent of the gross receipts of each ambulatory surgical center, except that:
(A) Prior to July 1, 2019, such tax shall not be imposed on any amount of such gross receipts that constitutes either (i) the first million dollars of gross receipts of the ambulatory surgical center in the applicable fiscal year, or (ii) net revenue of a hospital that is subject to the tax imposed under section 12-263q; and
(B) On and after July 1, 2019, such tax shall not be imposed on any amount of such gross receipts that constitutes any of the following: (i) The first million dollars of gross receipts of the ambulatory surgical center in the applicable fiscal year, excluding Medicaid and Medicare payments, (ii) net revenue of a hospital that is subject to the tax imposed under section 12-263q, (iii) Medicaid payments received by the ambulatory surgical center, and (iv) Medicare payments received by the ambulatory surgical center.
(2) Nothing in this section shall prohibit an ambulatory surgical center from seeking remuneration for the tax imposed by this section.
(3) Each ambulatory surgical center shall, on or before January 31, 2016, and thereafter on or before the last day of January, April, July and October of each year, render to the commissioner a return, on forms prescribed or furnished by the commissioner, reporting the name and location of such ambulatory surgical center, the entire amount of gross receipts generated by such ambulatory surgical center during the calendar quarter ending on the last day of the preceding month and such other information as the commissioner deems necessary for the proper administration of this section. The tax imposed under this section shall be due and payable on the due date of such return. Each ambulatory surgical center shall be required to file such return electronically with the department and to make payment of such tax by electronic funds transfer in the manner provided by chapter 228g, regardless of whether such ambulatory surgical center would have otherwise been required to file such return electronically or to make such tax payment by electronic funds transfer under the provisions of chapter 228g.
(c) Whenever the tax imposed under this section is not paid when due, a penalty of ten per cent of the amount due and unpaid or fifty dollars, whichever is greater, shall be imposed and interest at the rate of one per cent per month or fraction thereof shall accrue on such tax from the due date of such tax until the date of payment.
(d) The provisions of sections 12-548, 12-550 to 12-554, inclusive, and 12-555a shall apply to the provisions of this section in the same manner and with the same force and effect as if the language of said sections had been incorporated in full into this section and had expressly referred to the tax imposed under this section, except to the extent that any provision is inconsistent with a provision in this section.
(e) For the fiscal year ending June 30, 2016, and each fiscal year thereafter, the Comptroller is authorized to record as revenue for each fiscal year the amount of tax imposed under the provisions of this section prior to the end of each fiscal year and which tax is received by the Commissioner of Revenue Services not later than five business days after the last day of July immediately following the end of each fiscal year.
(P.A. 15-244, S. 172; June Sp. Sess. P.A. 15-5, S. 130; June Sp. Sess. P.A. 17-2, S. 612; P.A. 18-26, S. 12; 18-170, S. 1.)
History: June Sp. Sess. P.A. 15-5 amended Subsec. (b)(1) to add Subpara. (A) re exemption for first $1,000,000 of gross receipts in fiscal year and Subpara. (B) re exemption for net patient revenue of hospital subject to tax under chapter, and to add provision re nothing in section to prohibit ambulatory surgical center from seeking remuneration for tax imposed under section; June Sp. Sess. P.A. 17-2 amended Subsec. (b)(1)(B) to replace “net patient revenue of a hospital that is subject to the tax imposed under this chapter” with “net revenue of a hospital that is subject to the tax imposed under section 602 public act 17-2 of the June special session”, effective October 31, 2017; P.A. 18-26 replaced reference to Sec. 602 of P.A. 17-2 of the June special session with reference to Sec. 12-263q in Subsec. (b)(1); P.A. 18-170 amended Subsec. (b) to designate existing provision in Subdiv. (1) re exemptions of $1 million and for net revenue of hospital as new Subpara. (A), and amend same to add “Prior to July 1, 2019,”, replace reference to Sec. 602 of P.A. 17-2 of the June special session with reference to Sec. 12-263q, redesignate existing Subparas. (A) and (B) as clauses (i) and (ii), and made technical changes, add Subpara. (B) in Subdiv. (1) re exemptions on and after July 1, 2019, designate existing provision re remuneration for tax as new Subdiv. (2), and redesignate existing Subdiv. (2) re return and tax payment as Subdiv. (3), effective July 1, 2018.