Acute Care Hospital Tax
Acute Care Hospital Tax is a healthcare tax that is imposed on any inpatient or outpatient hospital conducting business in this state that is not: state-owned or designated facility, a nonstate - but government-owned facility such as a county or city hospital, critical access hospital-designated as a critical access hospital after meeting all federal eligibility criteria, licensed free-standing psychiatric or medical rehabilitation hospital, or a licensed long-term acute care hospital.
File the ACT-1 through
West Virginia Code 11-27-39(a), the tax rate for the additional gross receipts tax on eligible acute care hospitals shall be effective 30 days from the date the State Tax Commissioner publishes the rate.
Effective October 1, 2023, per
Administrative Notice 2023-03, the tax rates for the additional gross receipts on eligible acute care hospitals will be 0.449%.