Montana Code Annotated 2023

TITLE 15. TAXATION

CHAPTER 66. HOSPITAL FACILITY UTILIZATION FEE

Part 1. General Provisions

Utilization Fees -- Inpatient Bed Days -- Hospital Outpatient Revenue

15-66-102. (Temporary) Utilization fees -- inpatient bed days -- hospital outpatient revenue. (1) Each hospital in the state shall pay to the department a utilization fee in the amount of $70 for each inpatient bed day.

(2) Each hospital shall pay to the department a utilization fee in the amount of 0.90% of hospital outpatient revenue.

(3) (a) Except as provided in subsection (3)(b), all proceeds from the collection of utilization fees, including penalties and interest, must, in accordance with the provisions of 17-2-124, be deposited to the credit of the department of public health and human services in the state special revenue account provided for in 53-6-149.

(b) The department shall deposit 54% of the amount paid in accordance with subsection (2) in the Montana HELP Act special revenue account provided for in 53-6-1315. (Void on occurrence of contingency--sec. 18, Ch. 390, L. 2003--see chapter compiler's comment; terminates June 30, 2025, on occurrence of contingency--sec. 48, Ch. 415, L. 2019.)

15-66-102. (Temporary -- effective on occurrence of contingency) Utilization fee for inpatient bed days. (1) Each hospital in the state shall pay to the department a utilization fee in the amount of $50 for each inpatient bed day.

(2) All proceeds from the collection of utilization fees, including penalties and interest, must, in accordance with the provisions of 17-2-124, be deposited to the credit of the department of public health and human services in a state special revenue account as provided in 53-6-149. (Void on occurrence of contingency--sec. 18, Ch. 390, L. 2003--see chapter compiler's comment.)

History: En. Sec. 2, Ch. 390, L. 2003; amd. Sec. 2, Ch. 606, L. 2005; amd. Sec. 29, Ch. 475, L. 2007; amd. Sec. 11, Ch. 489, L. 2009; amd. Sec. 9, Ch. 19, L. 2011; amd. Sec. 12, Ch. 415, L. 2019.