Application

(1) Other than for the imposition of the assessment described in this part, nothing in this part shall affect the nonprofit or tax exempt status of any nonprofit charitable, religious, or educational health care provider under any: (a) state law; (b) ad valorem property tax requirement; (c) sales or use tax requirement; or (d) other requirements imposed by taxes, fees, or assessments, whether imposed or sought to be imposed, by the state or any political subdivision of the state. (2) A hospital paying an assessment under this part may include the assessment as an allowable cost of a hospital for purposes of any applicable Medicaid reimbursement formula. (3) This part does not authorize a political subdivision of the state to: (a) license a hospital for revenue; (b) impose a tax or assessment upon a hospital; or (c) impose a tax or assessment measured by the income or earnings of a hospital.