The bill amends the North Dakota Century Code regarding the operation of cigar lounges. It removes previous requirements for a cigar lounge to have a valid certificate issued by the tax commissioner, a humidor, solid walls or windows, a ceiling, a solid door, and a specific ventilation system. Instead, it establishes that a cigar lounge permits the smoking of cigars and pipe tobacco purchased on the premises, while prohibiting the smoking of any other products. The bill also introduces new requirements for applicants seeking a certificate to operate a cigar lounge, including reporting compliance with the specified conditions and providing annual revenue information related to cigar sales.

Additionally, the bill clarifies that a cigar lounge must generate at least fifteen percent of its annual gross income from the sale of cigars and pipe tobacco to maintain its certificate. It stipulates that the tax commissioner is not required to verify the accuracy of the reported information but cannot renew a certificate without supporting documentation. The bill also includes definitions for "cigar," "cigar lounge," and "pipe tobacco," ensuring clarity in the terms used within the legislation.

Statutes affected:
INTRODUCED: 23-12-10
Adopted by the House Finance and Taxation Committee: 23-12-10
FIRST ENGROSSMENT: 23-12-10