As used in this subchapter:
(1)
(A) “Gross receipts” means all compensation paid to intermediate care facilities for individuals with intellectual and developmental disabilities for services provided to residents, including without limitation client participation.
(B) “Gross receipts” does not include charitable contributions;
(2)
(A) “Intermediate care facility for individuals with intellectual and developmental disabilities” means a residential institution maintained for the care and training of persons with intellectual and developmental disabilities.
(B) “Intermediate care facility for individuals with intellectual and developmental disabilities” does not include:
(i) Offices of private physicians and surgeons;
(ii) Residential care facilities;
(iii) Assisted living facilities;
(iv) Hospitals;
(v) Institutions operated by the United States Government;
(vi) Life care facilities;
(vii) Nursing facilities; or
(viii) A facility which is conducted by and for those who rely exclusively upon treatment by prayer for healing in accordance with tenets or practices of a recognized religious denomination; and
(3) “Medicaid” means the medical assistance program established by Title XIX of the Social Security Act, 42 U.S.C. § 1396 et seq., as it existed on January 1, 2009, and administered by the Division of Medical Services.