§ 26-960. Hospitals, medical centers and emergency care units.

(a)

Every person engaged in the business of operating a hospital, medical center, and an emergency care unit shall pay a license fee as set forth in Appendix A to this Code or a license tax equal to $0.36 per $100.00 of gross receipts of such business, as provided in Section 26-871.

(b)

For the purposes of this section, the term "gross receipts" shall have the same meaning as defined in Section 26-872.

(Code 1993, § 27-400; Code 2004, § 98-732)

(Code 1993, § 27-400; Code 2004, § 98-732)