Application and Approval Process
Applications to designate an area as an Adventure Tourism District are accepted during the first quarter of each year. Applications must include a resolution from the local governing body authorizing creation of the district, a parcel map of the proposed district, a business plan that must be based on “quantifiable data demonstrating that the creation of an adventure tourism district would enhance sustainable economic development in the area,” (T.C.A. § 11-11-204b) and a notarized letter from the local government mayor or executive which confirmed their plan.
Applications for Adventure Tourism District designation will be accepted from January 1, 2015 through April 15, 2015. An online website will be available during this period to receive applications. Communities interested in preparing applications for 2015 submission should consult the guidance document prepared for local governments.
Counties with Designated Adventure Tourism Districts
Districts Designated in 2014
Anderson County – 2 districts (Lake City and Oak Ridge)
Blount County –1 district
Carroll County – 2 districts (Shoots Sports Park and 1000 Acre Recreational Lake)
Grundy County – 1 district – Coalmont
Jackson County – 5 districts
Maury County – 1 district
McMinn County – 1 district (Sweetwater)
Overton County – 4 districts
Perry County – 2 districts
Putnam County – 6 districts
Roane County – 1 district (Harriman)
Scott County –2 district (Huntsville and an unincorporated area)
Union County – 2 districts (Maynardville and an unincorporated area)
Warren County – 2 districts
White County – 6 districts
Information for Qualified Businesses in Designated Districts
Approval as an Adventure Tourism District allows qualified businesses that locate within the district to earn a jobs tax credit to offset a portion of the business’ Tennessee franchise and excise tax liability. The qualified business must make a capital investment of at least $500,000 and create the required number of full-time jobs with minimum health care benefits under T.C.A. § 67-4-2109. Businesses located within Tier 3 counties must create a minimum of 13 jobs, businesses located within Tier 2 counties must create a minimum of 19 jobs, and businesses located within Tier 1 counties must create a minimum of 25 jobs in order to quality. Click here for the tier map.
Additionally, businesses must complete a jobs tax credit business plan which must be submitted to the Department of Revenue. An online application is available.
Businesses and local officials may contact either of the following individuals for questions and assistance. They administer the jobs tax credit program for the Department of Revenue.
Once designated, businesses and local officials may contact either of the following individuals from the Department of Revenue for questions and assistance related to the administration of the tax credits.
Department of Revenue Staff:
Certification as a qualified Adventure Tourism district is for purposes of qualifying for tax benefits only. The state’s certification does not extend to any evaluation of the safety or practices related to the businesses and the activities offered within the certified districts.