Act No. 7852 — An Act amending title 19 Virgin Islands Code, chapter 53A relating to exemptions from the smoking ban and amending section | (a), (t) of Act
ACTNO, 7852 BILL NO. 31-0115 THIRTY-FIRST LEGISLATURE OF THE VIRGIN ISLANDS Regular Session 2016 An Act amending title 19 Virgin Islands Code, chapter 53A relating to exemptions from the smoking ban and amending section | (a), (t) of Act 4740 repealing the exemption of cigars from excise taxes ---0)--- Be it enacted by the eines of the Virgin Islands: SECTION 1. Title 19 Virgin Islands Code, chapter 53A is amended as follows: (a) Section 1482 is amended by: ql) redesignating the existing paragraphs and inserting a new paragraph (4) to read as follows: : “(4) ‘Cigar factory’ means any commercial establishment, including an area commonly called a cigar lounge where cigars are smoked by the establishment's customers, where: (A) _ cigars are hand rolled from tobacco grown in, or imported into the Virgin Islands; (B) = a minimum of one cigar roller is employed, present and available to roll cigars during the establishment’s hours of operation; and (C) not more than 60 percent of the establishment’s revenue is derived from sales other than cigar and tobacco products, such as accessories, h …
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