Three's a lot of economic impact that would be unfairly applied to other eating and drinking establishments beyond casinos if indeed it goes into effect on April 15. In anticipation of the jolt the industry would experience, we want to make sure nobody goes through any particular hardship from April 15 on. That's really the motivation.

A smart businessperson, a creative entrepreneur and a good lawyer might be able to argue for that sort of exception. I think some businesses are going to see what they can try to do.

We have to digest this.

If there was no discrimination in the application of the law, we would have no problem with it. But if it is there is no uniform application, then our employees and our customers are being treated unfairly.

I think it's really unfortunate that we're talking about this three days before the effectiveness of the ban. It's a voluminous document to secure, digest and respond to. It's frankly inconsiderate.

That change devastated restaurant owners. It shifted the spending patterns of many restaurant patrons. Instead of taking their clients and potential customers to lunch, they would send them flowers instead. Or, as an alternative, they would rent a hotel conference room, have lunch sent in and roll the cost into the hotel bill, which is still fully deductible.