Imposition Of Access To Care Tax and Rate

*This information is for Model City Tax Code purposes only.

(a) As of the effective date, there is hereby levied and imposed an ATC Tax equal to _____ percent of the inpatient net patient revenue on participating hospitals. If the maximum allowable rate under federal law is reduced below 6.0 percent, the rate shall be automatically reduced to the maximum allowable rate.

(b) Inpatient net patient revenue is calculated from the medicare cost report as:

(1) The sum of worksheet G-2, column 1, lines 1, 2, 2.01, 15, 17 and 18;

(2) Divided by worksheet G-2, column 3, line 25; AND

(3) Multiplied by worksheet G-3, column 1, line 3.

(c) All data required to calculate the ATC Tax and its application shall be derived from the hospital medicare cost reports with the hospital fiscal year ending between April 1, 2010 and March 31, 2011.