J B C Smoke Shop's purpose is to be the first enterprise for J B C Enterprises, Inc. which should be run, eventually, as a division of the larger company. Currently, J B C Smoke Shop has a "Merchant's Certificate of Registration" from the State of North Carolina. On the registration, the company claimed to be a sole proprietorship of Matthew Scofield.

This was done in order to expedite the process of starting the business. As soon as feasibly possible, the parent company will be incorporated as J B C Enterprises, Inc. and will "acquire" J B C Smoke Shop and run it as a division of the overall corporation.

This business plan is intended to explain how this operation can run as a seperate and profitable enterprise. It is intended to provide all the necessary information with respect to management, marketing, accounting, etc.

Although this plan is intended to guide the company through the first few years, it remains flexible by nature. The future directions shall develop as experience, technologies, and opportunities develop.

Prepared By:	Matt Scofield
	September 2000