(a) A local governing body may, by a two-thirds (2/3) vote authorize the creation of a district within the boundaries of such governing body as an adventure tourism district by developing an adventure tourism district plan. Alternatively, one (1) or more counties or one (1) or more municipalities may enter into an intergovernmental agreement pursuant to the Interlocal Cooperation Act, compiled in title 12, chapter 9, to designate jointly an adventure tourism district that contains area within the boundaries of more than one (1) local government.
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Terms Used In Tennessee Code 11-11-204

  • Adventure tourism: means outdoor recreational opportunities such as equine and motorized trail riding, white water rafting and kayaking, rappelling, road biking, rock climbing, hang-gliding, spelunking, shooting sports, mountain biking, canoeing, paragliding, rowing, zip lining and other such activities. See Tennessee Code 11-11-203
  • Adventure tourism district: means a defined geographic area identified and authorized by a two-thirds (2/3) vote of a local governing body and approved by the department and the department of environment and conservation as an area where the promotion of adventure tourism is encouraged. See Tennessee Code 11-11-203
  • Best interests of the state: means a determination by the commissioner of revenue, with approval by the commissioner of tourist development, that:
    (A) The qualified business enterprise or enterprises made within or adjacent to an adventure tourism district is a result of the special allocation and tax credits provided for in §. See Tennessee Code 11-11-203
  • Commissioner: means the commissioner of environment and conservation. See Tennessee Code 11-11-103
  • Department: means the department of tourist development. See Tennessee Code 11-11-203
  • Local governing body: means the elected legislative body of a municipal, metropolitan or county government. See Tennessee Code 11-11-203
(b) Adventure tourism professionals may petition local governing bodies to authorize the creation of an adventure tourism district. Such petition shall be accompanied by specific business plans based on quantifiable data demonstrating that the creation of an adventure tourism district would enhance sustainable economic development in the area.
(c) Upon a local governing body or bodies authorizing the creation of an adventure tourism district, the adventure tourism district plan shall be submitted to the department of tourist development and the department of revenue for joint approval as an adventure tourism district. Such approval shall be granted if the commissioner of tourist development and the commissioner of revenue determine that the allocation of franchise and excise tax credits are in the best interests of the state.
(d) Following the approval of the department of tourist development and the department of revenue for an adventure tourism district pursuant to subsection (c), a local governing body may submit the adventure tourism district plan to:

(1) The department of revenue for approval of tax credits pursuant to § 67-4-2109; and
(2) The department of tourist development for promotional support through use of the department’s existing resources.
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