CT HB05493

Phases out the ambulatory surgical center tax over a three-year period, with the tax rate decreasing from 6% to 4% to 2%, and finally eliminated entirely after October 1, 2018.

Tax applies to gross receipts of licensed ambulatory surgical centers and Medicare-certified facilities, with a $1 million exemption per fiscal year and exemptions for hospital net patient revenue.

Ambulatory surgical centers must file quarterly tax returns with the Department of Revenue Services by January 31 and the last days of April, July, and October each year through November 1, 2018.

A 10% penalty (minimum $50) and 1% monthly interest apply to unpaid taxes; all filing and payments must be made electronically.

Effective October 1, 2016, with provisions allowing ambulatory surgical centers to seek reimbursement for the tax from patients.