HRS § 346E-2 - Imposition of tax and rates

(a) There is levied and shall be assessed and collected during each quarter a tax in the amount of six per cent of all nursing facility income. (b) Each nursing facility operator shall pay to the State the tax imposed by this section as provided by this chapter. (c) The tax imposed by this section shall not apply to an individual facility determined by the department to be financially distressed, pursuant to the rulemaking authority authorized by this chapter; provided that this exemption does not cause the tax to fail to qualify as permissible under section 1903(w) of the federal Social Security Act. (d) Each operator of a nursing facility shall identify separately the tax imposed by this section in all invoices or statements to persons whose payments result in nursing facility income. Notwithstanding the foregoing, the amount that a beneficiary of the medicaid program is required to contribute toward his or her care shall not be changed as a result of the tax imposed by this section. (e) The taxes imposed by this section shall terminate at the end of the month following the time at which the taxes no longer qualify as permissible under section 1903(w) of the federal Social Security Act; but not before July 1, 1997. [L 1993, c 315, pt of §1; am L 1994, c 230, pt of §1; am L 1995, c 176, §1]