8.1. Smoking cigars or pipe tobacco is permitted in a cigar room provided that(1) the cigar room is specially set up for cigar or pipe smoking;
(2) the cigar room was in operation on 10 May 2005;
(3) cigar and pipe tobacco sales by the operator of the cigar room generated a gross income of $20,000 or more for the operator for the taxation year preceding the taxation year in progress on 10 May 2005. However, if operation of the cigar room began after 10 May 2004, the taxation year in which cigar and pipe tobacco sales must have generated a gross income of $20,000 or more is the year in progress on 10 May 2005;
(4) the operator of the cigar room sends the Minister, not later than 10 November 2006, a written notice stating the name and address of the cigar room, together with sufficient proof that the operator meets the conditions set out in this paragraph.
Not later than 1 November 2006, the operator of a cigar room must delimit the cigar room using floor-to-ceiling partitions or walls so that it is fully enclosed, and equip the cigar room with a ventilation system that maintains negative air pressure at all times and exhausts smoke directly to the outside of the building. The operator of the cigar room must also, not later than that date, equip the cigar room doors with a properly functioning self-closing device.