The provisions of §§ 34-46-13 to 34-46-15, inclusive, do not apply to any retail tobacco store that meets the following requirements:
- (1) Generates sixty-five percent of its annual gross income from the sale of tobacco, tobacco products, and accessories for such products;
- (2) Is enclosed by solid walls or windows, a ceiling, and a solid door that provides egress to the outdoors; and
- (3) Does not allow the consumption of alcoholic beverages on the premises. Any retail tobacco store meeting the requirements of this section shall annually report to the Department of Revenue, on a form prescribed by the department, the revenue generated from the sale of tobacco, tobacco products, and accessories for such products as a percentage of annual gross income.
Source: SL 2009, ch 171 , § 7, approved eff. Nov. 10, 2010; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.