Adventure Tourism

 Applications to designate an area as an Adventure Tourism District are accepted year-round. Applications must include a resolution from the local governing body authorizing creation of the district, a parcel map of the proposed district including parcel numbers, 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. An entire county cannot be designated as one district. Communities interested in preparing applications should consult the guidance document prepared for local governments.

Designated adventure tourism districts

Anderson County – 1 district
City of Sweetwater – 1 district 
Cocke County – 6 districts
Cumberland County – 3 districts
Grundy County – 8 districts


Sumner County – 2 districts


Claiborne County – 1 district
Johnson County – 1 district


Sumner County – 1 district


Carter County – 7 districts
City of Gatlinburg – 1 district
City of Lakeland – 1 district
Cocke County – 5 districts

Campbell County – 1 district
City of Ducktown – 1 district
City of Kingsport – 1 district
City of Pigeon Forge – 1 district
City of Spencer – 1 district
City of Tellico Plains – 1 district
Cumberland County – 3 districts
Decatur County – 1 district
Dickson County – 7 districts
Hardeman County – 3 districts
Hardin County – 1 district
Henderson County – 5 districts
Lawrence County – 7 districts
Roane County – 4 district
Sumner County – 1 district

Carroll County – 2 districts
City of Coalmont – 1 districts
City of Harriman – 1 district
City of McMinnville & portions of Warren County – 2 districts
City of Oak Ridge – 1 district
City of Townsend – 1 district
City of Sweetwater – 1 district
Jackson County – 5 districts
Lake City – 1 district
Maury County – 1 district
Overton County – 6 districts
Perry County – 1 district
Putnam County – 4 districts
Scott County – 2 districts
Union County – 2 districts
White County – 6 districts

Qualifications for 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. Businesses located within Tier 4 counties must create a minimum of 10 jobs, those in Tier 3 counties must create a minimum of 13 jobs and businesses located within Tier 2 counties must create a minimum of 20 and Tier 1 counties must create a minimum of 25 jobs in order to qualify.

View the Tier Map

2016 Legislative Action: Taxes, Exemption and Credits — As enacted, allows certain part-time and seasonal adventure tourism jobs, with or without minimum health care, created in adventure tourism districts on or after July 1, 2017, to be counted as half a job for purposes of allowing the employer to qualify for the jobs tax credit against franchise and excise taxes. — Amends TCA Title 11, Chapter 11, Part 2 and Title 67. Additionally, businesses must complete a jobs tax credit business plan which must be submitted to the Department of Revenue.

Helpful Contacts