Page 601

House Bill No. 5506

Public Act No. 22-118 601 of 739

purchaser to the person making the admission charge and shall be recoverable at law. The amount of tax reimbursement, when so collected, shall be deemed to be a special fund in trust for the state of Connecticut. Sec. 436. Section 12-263i of the 2022 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage): (a) As used in this section: (1) "Ambulatory surgical center" means an entity included within the definition of said term that is set forth in 42 CFR 416.2 and that is licensed by the Department of Public Health as an outpatient surgical facility, and any other ambulatory surgical center that is Medicare certified; (2) "Commissioner" means the Commissioner of Revenue Services; (3) "Department" means the Department of Revenue Services; (4) "Medicaid" means the program operated by the Department of Social Services pursuant to section 17b-260 and authorized by Title XIX of the Social Security Act, as amended from time to time; and (5) "Medicare" means the programs operated by the Centers for Medicare and Medicaid Services in accordance with Title XVIII of the Social Security Act, as amended from time to time, including, but not limited to, those programs established pursuant to Parts A, B and C of Title XVIII of said act, as amended from time to time. (b) (1) For each calendar quarter commencing on or after October 1, 2015, but prior to July 1, [2023] 2022, there is hereby imposed a tax on each ambulatory surgical center in this state to be paid each calendar quarter. The tax imposed by this section shall be at the rate of six per