Rhode Island General Laws Title 44. Taxation § 44-52-3. Imposition of provider assessment--Outpatient health care facility

(a) For purposes of this section, an “outpatient health care facility” means a person or governmental unit which is licensed in accordance with chapter 17 of title 23 to establish, maintain, and operate a free-standing emergency care facility, or which is licensed in accordance with chapter 16.2 of title 23 to establish, maintain and operate a clinical laboratory.

(b) A provider assessment is imposed upon the gross patient revenue received by every outpatient health care facility in each month at a rate of one and one-half percent (1.50%). Every provider shall pay the monthly provider assessment no later than the twenty-fifth (25th) day of each month following the month of receipt of gross patient revenue. This provider assessment is in addition to any other fees or assessments upon the outpatient facilities allowed or allowable by law.