Current Status Introducing Body:House Bill Number:3611 Primary Sponsor:Huff Committee Number:30 Type of Legislation:GB Subject:Hospital data reporting, medicaid Residing Body:House Current Committee:Ways and Means Companion Bill Number:474 Date Tabled:Mar 25, 1992 Computer Document Number:BR1/1252.AC Introduced Date:Feb 27, 1991 Last History Body:House Last History Date:Mar 25, 1992 Last History Type:Tabled in Committee Scope of Legislation:Statewide All Sponsors:Huff Sharpe Smith Keesley Type of Legislation:General Bill
Bill Body Date Action Description CMN
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3611 House Mar 25, 1992 Tabled in Committee 30
3611 House Feb 27, 1991 Introduced, read first time, 30
referred to Committee
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TO AMEND SECTION 12-23-810, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO TAXATION OF HOSPITALS LICENSED BY THE SOUTH CAROLINA DEPARTMENT OF HEALTH AND ENVIRONMENTAL CONTROL TO FUND MEDICAID EXPANSION, SO AS TO REQUIRE THAT HOSPITALS LICENSED IN ANOTHER STATE AND DOING BUSINESS IN SOUTH CAROLINA ARE SUBJECT TO THIS TAX AND TO PROVIDE THE BASIS FOR DOING BUSINESS IN SOUTH CAROLINA AND FOR CALCULATING THE TAX; AND TO AMEND SECTION 44-6-170, AS AMENDED, RELATING TO HOSPITAL DATA REPORTING UNDER THE SOUTH CAROLINA MEDICALLY INDIGENT ASSISTANCE ACT, SO AS TO REQUIRE HOSPITALS LICENSED IN ANOTHER STATE AND DOING BUSINESS IN SOUTH CAROLINA TO COMPLY WITH THESE REPORTING REQUIREMENTS.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-23-810 of the 1976 Code, as added by Section 35 I, Part II, Act 189 of 1989, is amended to read:
"Section 12-23-810. (A) Every hospital licensed as a general hospital by the Department of Health and Environmental Control is subject to the payment of an excise, license, or privilege tax. Total annual revenues from this tax must equal seven and a half million dollars. Each hospital's tax must be based on its total number of patient days from the prior year, excluding Medicaid patient days, adjusted by the hospital's ratio of total net to gross patient revenue. Net patient revenue for purposes of this formula is defined as gross patient revenue less contractual allowances, bad debts, uncompensated indigent care, property taxes, and state and federal income taxes.
(B) Every hospital licensed as a general hospital in another state is subject to the payment of an excise, license, or privilege tax if the hospital does business in South Carolina. A hospital is considered to be doing business in this State if the hospital, or the firm, corporation, association, or partnership which owns or operates the hospital, either directly or through a subsidiary corporation, establishes a physical presence in the State by owning, leasing, subleasing, or by any other means arranges to provide space to engage in or transact activity for financial profit or gain. Each hospital's tax must be based on the total number of patient days from the prior year attributed to South Carolina residents, excluding Medicaid patient days, adjusted by the hospital's ratio of total net to gross patient revenue attributed to South Carolina residents. Net patient revenue for purposes of this formula is defined as gross patient revenue less contractual allowances, bad debts, uncompensated indigent care, property taxes, and state and federal income taxes.
(C) Total annual revenues from this tax must equal seven and one-half million dollars."
SECTION 2. Section 44-6-170 of the 1976 Code, as last amended by Section 35 F, Part II, Act 189 of 1989, is amended by adding:
"(D) In addition to hospitals licensed by the Department of Health and Environmental Control, the provisions of this section apply to a hospital licensed in another state if the hospital does business in South Carolina. A hospital is considered to be doing business in this State if the hospital, or the firm, corporation, association, or partnership which owns or operates the hospital, either directly or through a subsidiary corporation, establishes a physical presence in this State by owning, leasing, subleasing, or by any other means arranges to provide space to engage in or transact activity for financial profit or gain."
SECTION 3. This act takes effect upon approval by the Governor.