Code of Massachusetts Regulations › 830 CMR - DEPARTMENT OF REVENUE › Title 830 CMR 270.00 - Provisions Concerning The Issuance Of A Smoking Bar Permit › Section 270.1.1 - Provisions Concerning the Issuance of a Smoking Bar Permit

Current through Register 1525, July 5, 2024
(1)
Purpose
. The
			 purpose of 830 CMR 270.1.1 is to explain the obligations of those persons and
			 entities wishing to be certified under M.G.L. c. 270, § 22 as a smoking
			 bar.
(2)
Definitions
. For the purpose of 830 CMR 270.1.1, the
			 following terms have the following meanings, unless the context requires
			 otherwise:
Commissioner
. The Commissioner of
				Revenue or the Commissioner's duly authorized representative.
Department
. The Department of
				Revenue.
Owner
. A partner, shareholder,
				individual or corporation that has an ownership interest in a smoking bar or
				its designated agent.
Revenues
. For the purpose of
				830 CMR 270.00 only, all
				gross proceeds from the sale of tobacco products, food and beverages of a
				smoking bar. The Commissioner reserves the right to include any other revenues
				from other closely located, affiliated or otherwise related businesses that are
				owned or controlled by a partner, shareholder or member of the ownership of the
				smoking bar.
Smoking Bar
. An establishment that
				exclusively occupies an enclosed indoor space and is primarily engaged in the
				retail sale of tobacco products for consumption by customers on the premises;
				derives revenue from the sale of food, alcohol or other beverages that is
				incidental to the sale of the tobacco products; prohibits entry to a person
				under 18 years of age during the time when the establishment is open for
				business; prohibits any food or beverage not sold directly by the business to
				be consumed on the premises; and maintains a valid licensee or permit for the
				retail sale of tobacco products as required to be issued by the appropriate
				authority in the city or town where the smoking bar is located.
Smoking Bar Permit
. A permit issued by
				the Commissioner pursuant to M.G.L. c. 270 to operate a smoking bar for a
				period of two years from date of issuance.
(3)
General Rules for the
			 Certification of a Smoking Bar
.
(a) A smoking bar operating in the
			 Commonwealth shall obtain a Smoking Bar Permit ("Permit") from the
			 Commissioner. The Permit issued shall be valid for a period of two years from
			 date of issuance, unless otherwise suspended or revoked. A valid Permit that is
			 not suspended at the time of its expiration may be renewed for consecutive
			 two-year periods.
(b) The
			 application for the Permit must include a declaration signed by the owner under
			 the pains and penalties of perjury demonstrating that the smoking bar's
			 revenues generated from the sale of tobacco products are equal to or greater
			 than 51% of the total combined revenues generated by the sale of tobacco
			 products, food and beverages. The declaration received by the Department shall
			 be confidential and the financial information contained therein shall not be
			 disclosed to the public or any other state governmental agency or
			 department.
(c) Applicants must
			 file either a Certificate of Good Standing, a Letter of Compliance or a request
			 for a Certificate or Letter with the smoking bar application. The Commissioner
			 shall not issue or renew a Permit to any business that has not filed all
			 applicable tax returns and paid all taxes due the Commonwealth; or is
			 delinquent in filing declaration statements in connection with the
			 Permit.
(d)  The Commissioner shall
			 notify the local board of health or municipal health department in the city or
			 town where a smoking bar is located of any Permits issued or renewed.
(e) A non-refundable fee may be required with
			 each Permit and renewal application. Each Permit issued by the Commissioner
			 shall be non-transferable and for a specific location and business. An
			 applicant must apply for a separate Permit for each business
			 location.