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Cigarettes are subject to a tax of 0.16 per cigarette + 15% of the maximum retail price, which results in a minimum tax of 0.16 per cigarette, depending on the retail price (Ministry of Finance, 2023)

Creator Cat Hocking sees the store as more of a collaborative effort, a haven in which she hosts designers, creatives, and anyone else embodying the effortlessly interesting "Joan Girl" aesthetic

Cloud 9 Smoke Co Foundation Date: 2011 Franchising Date: 2020 Franchised Shops: Approximately 50 locations nationwide Startup Investment: Around $384,000-$844,000 Royalty Fees: 3% of gross sales Since its inception in 2011, Cloud 9 Smoke Co has redefined the tobacco retail experience

He reportedly became a recluse, his career declined, and he eventually also died himself