Regulate cigar bars; create cigar sales and use tax exemption

To amend sections 3794.03, 5739.02, and 5739.03 and to enact sections 3794.21, 3794.22, 3794.23, and 3794.24 of the Revised Code to regulate cigar bars and to exempt cigars smoked on the premises of a cigar bar from sales and use tax.