smoking ban
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Title: smoking ban

Essay Details:

Subject: Miscellaneous
Author: Socorro M
Date: April 14, 2013
Level: University
Grade: A
Length: 2 / 413

Essay text:

Categories were created for restaurants (SIC codes 5812, 5816, and 5817) and bars (SIC codes 5813 and 5814) (10). The sales tax reports included revenue generated by sales of meals and sales of beer and wine for establishments with beer and wine retailer permits; sales tax revenue data were used for 1990--2002. Other restaurant and bar revenue data came from reports filed by holders of mixed-beverage permits. The state's mixed-beverage gross receipts tax, enacted in 1994, is levied on revenue generated by sales of alcoholic beverages (e.g., liquor, beer, and wine) and nonalcoholic beverages and ice used in mixed drinks...

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