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) 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.
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.
D.
Outdoor recreation outfitter.
E.
Theater, museum, or art gallery.
F.
Restaurant, bakery, or eatery.
G.
Craft brewery, cidery, distillery, or winery.
I.
Artisan studio or workshop.
K.
Farmers market, farm stand, ''pick your own," or other
agritourism.
L.
Experiential or educational tourism.
VISITOR
An individual who resides outside Shenandoah County.
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.
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.