Research Section, Klein Buendel Inc., 1667 Cole Boulevard, Golden, CO 80401, USA.
Am J Prev Med. 2010 Mar;38(3):340-3. doi: 10.1016/j.amepre.2009.11.008.
On July 1, 2003, the city of Pueblo CO enacted a smokefree ordinance (Pueblo Smoke-Free Air Act [PSFAA]) that prohibited smoking in public places and workplaces, including taverns and restaurants. Opponents to this ordinance argued that it would have a negative impact on tavern and restaurant sales.
The purpose of this study was to determine whether the PSFAA had a negative economic impact on tavern and restaurant sales tax revenues.
With data gathered in 2007, this study implemented an interrupted time-series model in 2008, using 42 months of pre- and post-intervention sales tax revenue data for Pueblo to determine whether implementation of this ordinance had an effect on tavern and restaurant sales tax revenues. Ratios of tavern and restaurant openings to closings were also computed for the pre- and post-intervention periods.
Pre-post sales tax revenue data showed slight losses in sales tax revenue for taverns, and gains for restaurants, which more than offset the tavern losses. After adjusting for the consumer price index, the city of Pueblo experienced a 20.3% gain in combined tavern and restaurant sales tax revenues from the pre-ordinance period to the post-ordinance period. The ratio of tavern openings to closings improved from 1:1 pre-period to 3.3:1 post-period and the restaurant ratio remained unchanged at approximately 1.78:1 from pre- to post-period.
There is no evidence that the PSFAA had a negative economic impact on consumer price index-adjusted tavern and restaurant sales tax revenues. From a fiscal policy perspective, this ordinance may have contributed to a net increase in sales tax revenues for the city of Pueblo. The business openings/closings data suggest that the confidence Pueblo's business sector had in the local hospitality industry was not negatively influenced by the PSFAA.
2003 年 7 月 1 日，科罗拉多州普韦布洛市颁布了一项禁烟令（普韦布洛无烟空气法案 [PSFAA]），禁止在公共场所和工作场所吸烟，包括酒馆和餐馆。该禁烟令的反对者认为，这将对酒馆和餐馆的销售额产生负面影响。
本研究旨在确定 PSFAA 是否对酒馆和餐馆的销售税收入产生了负面影响。
本研究利用 2007 年收集的数据，于 2008 年实施了一项中断时间序列模型，使用普韦布洛市干预前和干预后 42 个月的销售税收入数据，以确定该条例的实施是否对酒馆和餐馆的销售税收入产生了影响。还计算了干预前后酒馆和餐馆开业与关闭的比例。
干预前后的销售税收入数据显示，酒馆的销售税收入略有下降，而餐馆的收入有所增加，足以抵消酒馆的损失。经消费者价格指数调整后，普韦布洛市在干预前和干预后期间酒馆和餐馆的综合销售税收入增长了 20.3%。酒馆开业与关闭的比例从干预前的 1:1 提高到干预后的 3.3:1，而餐馆的比例从干预前的约 1.78:1 到干预后保持不变。
没有证据表明 PSFAA 对经消费者价格指数调整后的酒馆和餐馆销售税收入产生了负面影响。从财政政策的角度来看，该条例可能促成了普韦布洛市销售税收入的净增长。企业开业/关闭数据表明，普韦布洛市商业部门对当地酒店业的信心并未受到 PSFAA 的负面影响。
