Hospital Facility Utilization Fee (HUF)


Hospitals in Montana pay a utilization fee for each inpatient bed day and a percentage of outpatient revenue.

An inpatient bed day is a day of inpatient care provided by a hospital and includes:

Inpatient bed days do not include observation days or days of care in a swing bed. (50-5-101, MCA)

Outpatient revenue means the gross revenue from a hospital's charges for services provided on an outpatient basis. The term does not include charges for professional services provided as part of the outpatient treatment (15-66-101(2), MCA).

Fees

To properly calculate the fees, use the inpatient days and outpatient visits for the period January 1 through December 31.

Montana charges:

Due Dates

March 31

Reporting and Payment Options

Both fees are reported on the same form. You may:

Penalties and Interest

The Hospital Facility Utilization Fee (HUF) is subject to uniform penalties and interest.

Revenue Distribution

HUF revenue goes into a state special revenue fund used by the Department of Public Health and Human Services.

Related Laws

 

For more information, please contact the Department's Business Tax Unit:

Phone

(406) 444-6900

Email

DORBitBTU@mt.gov