SENATE
HOUSE
JOINT
BILL STATUS
STATE LAW
REPORTS
EDUCATIONAL
CONTACT
home
home
Introduced Version House Bill 2076 History

   |  Email
Key: Green = existing Code. Red = new code to be enacted


H. B. 2076


(By Delegate McGraw)

[Introduced February 14, 2001; referred to the

Committee on Finance.]





A BILL to amend and reenact section sixteen, article twenty-seven, chapter eleven of the code of West Virginia, one thousand nine hundred thirty-one, as amended, relating to tax on providers of physicians' services; and phasing out same by reducing the rate of tax in five equal increments.

Be it enacted by the Legislature of West Virginia:

That section sixteen, article twenty-seven, chapter eleven of the code of West Virginia, one thousand nine hundred thirty-one, as amended, be amended and reenacted to read as follows:

ARTICLE 27. HEALTH CARE PROVIDER TAXES.

§11-27-16. Imposition of tax on providers of physicians' services.

(a) Imposition of tax. -- For the privilege of engaging or continuing within this state in the business of providing physicians' services, there is hereby levied and shall be collected from every person rendering such service an annual broad-based health care related tax.
(b) Rate and measure of tax. -- The tax imposed in subsection (a) of this section shall be two percent of the gross receipts derived by the taxpayer from furnishing physicians' services in this state: Provided, That as of the first day of July, two thousand one, the tax shall be one and six-tenths percent; as of the first day of January, two thousand two, the tax shall be one and two-tenths percent; as of the first day of January, two thousand three, the tax shall be eighth tenths of one percent; as of the first day of January, two thousand four, the tax shall be four tenths of one percent; and, as of the first day of January, two thousand five, the privilege of engaging or continuing within this state in the business of providing physicians' services shall no longer be subject to the tax imposed by this section.
(c) Definitions. --
(1) "Gross receipts" means the amount received or receivable, whether in cash or in kind, from patients, third-party payors and others for physicians' services furnished by the provider, including retroactive adjustments under reimbursement agreements with third-party payors, without any deduction for any expenses of any kind: Provided, That accrual basis providers shall be allowed to reduce gross receipts by their contractual allowances, to the extent such the allowances are included therein, and by bad debts, to the extent the amount of such bad debts was previously included in gross receipts upon which the tax imposed by this section was paid.
(2) "Contractual allowances" means the difference between revenue (gross receipts) at established rates and amounts realizable from third-party payors under contractual agreements.
(3) "Physicians' services" means those services that are physicians' services for purposes of Section 1903(w) of the Social Security Act.
(d) Effective date. -- The tax imposed by this section shall apply to gross receipts received or receivable by providers after the thirty-first day of May, one thousand nine hundred ninety-three.


NOTE: The purpose of this bill is to phase out the health care provider tax on physicians' services (currently two percent on gross receipts) in five annual increments of four tenths of a percent.

Strike-throughs indicate language that would be stricken from the present law, and underscoring indicates new language that would be added.
This Web site is maintained by the West Virginia Legislature's Office of Reference & Information.  |  Terms of Use  |   Email WebmasterWebmaster   |   © 2024 West Virginia Legislature **


X

Print On Demand

Name:
Email:
Phone:

Print