[HISTORY: Adopted by the Board of Supervisors of Shenandoah County 7-28-2020 by Ord. No. 2020-16. Amendments noted where applicable.]
The purpose of the Tourism Zone is to promote Shenandoah County's tourism industry by providing incentives to eligible business entities that will attract visitors, create new employment opportunities, and promote recreational opportunities, while increasing revenue within the County.
The entire County of Shenandoah is hereby designated as a Tourism Zone except for areas designated by the County as being in R-1, R-2, R-3, R-4, RR-A, or RR-C Zoning Districts. The Tourism Zone Administrator is the County Administrator and his or her designees.
For the purpose of this chapter, the following words and phrases have the meanings ascribed to them by this section:
BUSINESS
Any corporation, partnership, electing small business (Subchapter S[1]) corporation, limited-liability company, or sole proprietorship authorized to conduct business in the commonwealth.
CAPITAL INVESTMENT
Money used by a tourism business to purchase fixed assets and not money used for day-to-day operating expenses.
FISCAL YEAR
The County's fiscal year, which commences on July 1 and concludes on June 30.
FIXED ASSET
A long-lived tangible piece of property owned by a tourism business, used by the tourism business in the production of income, including real estate and plant, machinery, and tools, which triggers the payment of taxes to the County.
QUALIFIED TOURISM BUSINESS
A tourism business that has met the requirements set forth in § 150-4.
TOURISM BUSINESS
A business whose primary purpose is to provide tourism products, processes, or related services, and establish a desirable destination to attract tourists and carries out at least one of the following business uses in Shenandoah County:
A. 
Hotel, motel, or lodging establishment.
B. 
Bed-and-breakfast.
C. 
Attraction.
D. 
Outdoor recreation outfitter.
E. 
Theater, museum, or art gallery.
F. 
Restaurant, bakery, or eatery.
G. 
Craft brewery, cidery, distillery, or winery.
H. 
Retail establishment.
I. 
Artisan studio or workshop.
J. 
Event facility.
K. 
Farmers market, farm stand, ''pick your own," or other agritourism.
L. 
Experiential or educational tourism.
VISITOR
An individual who resides outside Shenandoah County.
[1]
Editor's Note: See Subchapter S of the Federal Internal Revenue Code.
A tourism business must meet the following criteria to be eligible for Tourism Zone incentives:
A. 
The tourism business must be located within the Tourism Zone.
B. 
The tourism business must submit a timely preapplication and report as required by § 150-6.
C. 
The tourism business must make a minimum capital investment of $15,000 over a three-year period and qualify for incentives based upon the scoring criteria set forth in Appendices A and B.[1]
[1]
Editor's Note: Appendices A and B are on file in the County offices.
D. 
The tourism business must be current on all taxes and fees assessed by the County during the fiscal year in which Tourism Zone incentives are sought and for the life of the project.
E. 
The tourism business must be subject to the tax or taxes for which Tourism Zone incentives are sought.
F. 
The tourism business must not be the subject of an active bankruptcy proceeding.
A. 
Qualified tourism businesses are eligible for the incentives described in Appendix B, which shall be provided in the form of a refund issued by the County Treasurer. Tourism Zone incentives shall be awarded based on the annual report and supporting documentation described in § 150-6B if and to the extent that the applicant met the benchmarks set forth in Appendix A during the prior fiscal year.
B. 
Tourism Zone incentives are subject to annual appropriation by the Board of Supervisors and will be administered by the Tourism Zone Administrator on a first-come-first-approved basis.
A. 
Applicants shall file a preapplication with the Tourism Zone Administrator seeking preliminary approval for Tourism Zone incentives prior to undertaking or completing the minimum capital investment needed to qualify.
B. 
Every applicant (including those preliminarily approved as provided in Subsection A) must file an annual report with supporting documentation with the Tourism Zone Administrator by April 15 of each fiscal year in which Tourism Zone incentives are sought.
C. 
Applicants are encouraged to contact the Tourism Zone Administrator for information and assistance prior to submitting a preapplication.