According to the figures, 97 percent of the city's restaurants and bars are complying with the ban. Furthermore, despite concerns that the ban would result in a loss of business, tax receipts of restaurants and bars show an 8.7 percent increase in sales over the past year compared with 2002.

Opponents of the ban said the figures are flawed because they place all bars and restaurants, from fast-food stores to neighborhood taverns, under one category.

"Our revenues are down by 30 percent on average," said Lee Seinfeld, owner of three New York City bars. "I haven't taken a salary in a few weeks. I'm delinquent on some taxes, and I am behind in money I owe to suppliers."

John Banzhaf III, executive director of the Action on Smoking and Health (ASH), applauded New York City for its decision to impose a smoking ban. He said it served as a catalyst for other municipalities to do the same.

Several states, among them Maine, Delaware, and New York, have enacted similar bans.

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