Cases

Petitioner, a hospital corporation, appeals the circuit court order denying petitioner's request for an additional refund for overpayment of broad-based taxes paid pursuant to the West Virginia Health Care Provider Tax Act of 1993, West Virginia Code §§11-27-1 to -37. The Tax Department and the Office of Tax Appeals also denied petitioner's request for the additional refund. Petitioner claims that its gross receipts from overhead, earned as a result of inpatient and outpatient services provided by physicians at petitioner's hospital and other facilities, should be taxed at the "physicians' services" rate (West Virginia Code §11-27-16), and not taxed at the "inpatient hospital services" rate (West Virginia Code §11-27-9) or the "outpatient hospital services" rate (West Virginia Code §11-27-15).