Arkansas Code Title 20. Public Health and Welfare § 20-10-1601. Definitions

(3)(A) “Gross receipts” means gross receipts paid as compensation for services provided to residents of nursing facilities, including, but not limited to, client participation.

(B) “Gross receipts” does not mean charitable contributions;

(A) Each patient occupying a nursing facility bed at midnight of each day;

(B) Those beds placed on hold during a period of time not to exceed five (5) consecutive calendar days during which a patient is in a hospital bed; and

(C) Those beds placed on hold during a period of time not to exceed fourteen (14) consecutive calendar days during which a patient is on therapeutic home leave;

(7)(A) “Nursing facilities” means any buildings, structures, agencies, institutions, or other places which require payment for the reception, accommodation, board, care, or treatment of more than three (3) unrelated individuals who due to a physical or mental infirmity are unable to care for themselves.

(B) “Nursing facilities” does not mean offices of private physicians and surgeons, residential care facilities, assisted living facilities, intermediate care facilities for individuals with intellectual disabilities, hospitals, institutions operated by the United States Government or licensed by the Division of Developmental Disabilities Services, or any facility which is conducted by and for those who rely exclusively upon treatment by prayer for healing in accordance with tenets or practices of any recognized religious denomination; and