So to get around the smoking ban in Toledo, bars formed a non-profit corporation called Taverns for Tots, charged people $1 to smoke in their bars and then gave the money to the non-profit corporation. This is all possible because the law has an exemption for charitable events.

So the law accomplished nothing except the dead-weight loss of moving the money around like this, and of course the cost of the lawyers who will inevitably sue.

Link via the Volokh Conspiracy via Clay Whittaker. Thanks!