Bill Text: CT HB05493 | 2016 | General Assembly | Introduced

Connecticut House Bill 5493 (Prior Session Legislation)

Introduced

Bill Title: An Act Phasing Out The Ambulatory Surgical Center Tax.

Spectrum: Committee Bill

Status: (Introduced - Dead) 2016-03-04 - Public Hearing 03/09 [HB05493 Detail]

Download: Connecticut-2016-HB05493-Introduced.html


General Assembly		*Raised Bill No. 5493*
*February Session, 2016*		LCO No. 2336
		02336_______FIN
Referred to Committee on FINANCE, REVENUE AND BONDING
Introduced by:
(FIN)

AN ACT PHASING OUT THE AMBULATORY SURGICAL CENTER TAX.

Be it enacted by the Senate and House of Representatives in General Assembly convened:

Section 1. Section 12-263i of the 2016 supplement of the general statutes is repealed and the following is substituted in lieu thereof (Effective October 1, 2016, and applicable to calendar quarters commencing on or after said date):

(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, and prior to October 1, 2016, 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 such tax shall not be imposed on any amount of such gross receipts that constitutes either (A) the first million dollars of gross receipts of the ambulatory surgical center in the applicable fiscal year, or (B) net patient revenue of a hospital that is subject to the tax imposed under this chapter.

(2) For each calendar quarter commencing on or after October 1, 2016, and prior to October 1, 2017, 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 four per cent of the gross receipts of each ambulatory surgical center, except that such tax shall not be imposed on any amount of such gross receipts that constitutes either (A) the first million dollars of gross receipts of the ambulatory surgical center in the applicable fiscal year, or (B) net patient revenue of a hospital that is subject to the tax imposed under this chapter.

(3) For each calendar quarter commencing on or after October 1, 2017, and prior to October 1, 2018, 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 two per cent of the gross receipts of each ambulatory surgical center, except that such tax shall not be imposed on any amount of such gross receipts that constitutes either (A) the first million dollars of gross receipts of the ambulatory surgical center in the applicable fiscal year, or (B) net patient revenue of a hospital that is subject to the tax imposed under this chapter.

(4) With respect to calendar quarters commencing on or after October 1, 2018, no tax shall be imposed by this section.

(5) Nothing in this section shall prohibit an ambulatory surgical center from seeking remuneration for the tax imposed by this section.

[(2)] (6) 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, until November 1, 2018, 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.


This act shall take effect as follows and shall amend the following sections:
Section 1	October 1, 2016, and applicable to calendar quarters commencing on or after said date	the 2016 supplement12-263i

Statement of Purpose:

To phase out the ambulatory surgical center tax over a three-year period.

[Proposed deletions are enclosed in brackets. Proposed additions are indicated by underline, except that when the entire text of a bill or resolution or a section of a bill or resolution is new, it is not underlined.]