Skip to Main Content

Tourism Support

The Joint Capital Tourism Board (JCTB) directs the use of certain excess tourism-related tax revenues collected within the Metropolitan Government of Nashville and Davidson County for purposes authorized by Tenn. Code Ann. § 7-89-112(n)(1). State law establishes a priority for the use of excess revenues, beginning with funding for significant tourism events, followed by other authorized purposes that support tourism.

Significant Tourism Events

The JCTB directs funds toward the costs of attracting, promoting, and hosting significant tourism events within the metropolitan government, including related administrative expenses or the funding of an interest-bearing reserve.

State law sets the minimum annual funding and requires that the JCTB consult the Nashville Convention and Visitors Corp. regarding the payment of such costs.

Public Safety and Cleanliness

The JCTB may direct excess revenues toward the costs of state and local public safety, and streetscape and public space cleanliness services

  • related to significant tourism events; and/or 
  • for the purposes of enhancing or preserving the tourism experience in the Music City Center Tourism Development Zone.

Capital City Economic Assistance

The JCTB may direct funds toward Capital City Economic Assistance for eligible businesses and eligible commercial property owners within Nashville’s tourism development zone. The statutory purpose of this assistance is to support operational expenditures.

Eligible business means:

  • An establishment permanently operating in the restaurant, retail, hospitality, or entertainment sector that is physically located within the tourism development zone;
  • Is registered for sales and use tax purposes with the department of revenue, and has a business license from the metropolitan government; and
  • Has executed a long-term lease of a commercial property or owns the commercial property in which the establishment is operated.

Eligible commercial property owner is a person or entity that:

  • Owns a commercial property within the tourism development zone;
  • Has executed a long-term lease with an eligible business for the commercial property; and
  • Does not own, in whole or in part, and is not affiliated with, the eligible business that occupies the commercial property.
     

Capital Improvements     

The JCTB may direct excess revenues to fund capital improvements to the Music City Center and other facilities within the Music City Center Tourism Development Zone consistent with the purposes of Tennessee Code Annotated, Title 7, Chapter 89.

Debt and Operating Expenses

The JCTB may direct excess revenues to the payment, prepayment, or defeasance of debt service or the payment of operating expenses related to the Music City Center or qualified associated development.