§346E-2  Imposition of tax and rates. (a)  There is levied and shall be assessed and collected during each quarter atax in the amount of six per cent of all nursing facility income.

(b)  Each nursing facility operator shall payto the State the tax imposed by this section as provided by this chapter.

(c)  The tax imposed by this section shall notapply to an individual facility determined by the department to be financiallydistressed, pursuant to the rulemaking authority authorized by this chapter; providedthat this exemption does not cause the tax to fail to qualify as permissibleunder section 1903(w) of the federal Social Security Act.

(d)  Each operator of a nursing facility shallidentify separately the tax imposed by this section in all invoices orstatements to persons whose payments result in nursing facility income. Notwithstanding the foregoing, the amount that a beneficiary of the medicaidprogram is required to contribute toward his or her care shall not be changedas a result of the tax imposed by this section.

(e)  The taxes imposed by this section shallterminate at the end of the month following the time at which the taxes nolonger qualify as permissible under section 1903(w) of the federal SocialSecurity 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]