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:
- All inpatient hospital benefit days defined for Medicare reporting purposes (Chapter 3, Section 20.1 Medicare Benefit Policy Manual)
- All nursery days for newborn infant care
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:
- $70 per inpatient bed filled per day and
- 0.90% of outpatient revenue.
Due Date
The Hospital Facility Utilization Fee (HUF) is due March 31 each year.
Reporting and Payment Options
Both fees are reported on the same form. You may:
- File and pay through our TransAction Portal (TAP) or
- Make an ACH Credit Payment
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
Contact Information
For more information, please contact the Department's Business Tax Unit:
- Phone
- (406) 444-6900
- DORBitBTU@mt.gov