Tourism Development Fund

A Mecklenburg County Tourism Zone Incentive

A-1 Program Overview

The Tourism Development Fund supports the Mecklenburg County Tourism Zone. The County Tourism Zone was established in 2026 through Section 58.1-3851 of the Code of Virginia to promote tourism-related business investment. The Zone supports new or expanding businesses that serve as destinations for visitors from outside the County, helping increase travel-related revenue while supporting growth and opportunity.

This Tourism Zone incentive comes in the form of local deal closing funds for qualified businesses that meet the performance thresholds listed in section A-4. The program requires a performance agreement, and awards are determined based on a scoring matrix reviewed by a committee and are subject to available funding. Applicants who meet all performance thresholds and are not awarded based on funding limitations will be held and considered priority in the next budget cycle, as long as the program continues to be approved by the Board of Supervisors.

A-2 Definitions

Business. Any corporation, partnership, subchapter S corporation, limited liability company, or sole proprietorship holding a federal tax id and authorized to conduct business in the Commonwealth.

Capital Investment. Money used by a qualifying 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 that is reported to the County for assessment or valuation in the levying of taxes. Examples of such assets include real estate improvements, furniture, fixtures, equipment, or other business personal property, and facility machinery and tools.

Qualifying Tourism Business. A new or existing business whose primary purpose is to establish a destination to attract tourists from outside of the County and increase travel-related revenue, but may also provide enhanced benefits to residents of the County. Such business should carry out at least one of the following business uses in Mecklenburg County:

  1. An accommodation provider, as such term is defined in Section 66 – 3 of the Code of Ordinances.
  2. A convention, event, or group meeting facility, if such facility is independent of an accommodation provider.
  3. A historic or cultural site or other experiential or educational tourism location. This may include theaters, museums, or displays of art.
  4. An artisan studio or workshop.
  5. A farmers’ market, farm stand, “Pick Your Own”, or other agritourism location.
  6. An outdoor or indoor recreation or athletic facility.
  7. Activities that support water-based recreation.
  8. A retail establishment, including clothing and recreation outfitters.
  9. A food establishment.
  10. A craft brewery, cidery, distillery, or winery.
  11. Any other business type that the Industrial Development Authority deems as substantially similar to the business types or provides substantially similar amenities to those listed above.

Visitor. An individual who resides outside Mecklenburg County.

A-3 Eligibility Requirements

To qualify for this incentive, the applicant must:

  • Be located within the designated Tourism Zone (non-residential zoned areas within the geographical boundaries of Mecklenburg County).
  • Invest a minimum of $500,000 in capital in the first 12 months of the project.
  • Apply BEFORE undertaking or completing the minimally required $500,000 in capital investment.
  • This incentive will be awarded only once per business location in a five-year period. After five years, the location will become re-eligible if further business expansion is planned.
  • Be current on all taxes and fees due to the County and relevant Town.
  • Neither applicant nor their registered agent shall be the subject of an active bankruptcy proceeding.
  • File an annual performance / progress report with supporting documentation annually for 3 years after initiating the required performance agreement.

Applications are to be submitted to the Tourism Zone Administrator, who will verify applications for eligibility and completeness before referring the application to the Grant Review Committee. A recommendation of award will be given to the County’s Industrial Development Authority for final approval.