(1) “Adventure tourism” means outdoor recreational opportunities such as equine and motorized trail riding, white water rafting and kayaking, rappelling, road biking, rock climbing, hang-gliding, spelunking, shooting sports, mountain biking, canoeing, paragliding, rowing, zip lining and other such activities;

(2) “Adventure tourism district” means a defined geographic area identified and authorized by a two-thirds (⅔) vote of a local governing body and approved by the department and the department of environment and conservation as an area where the promotion of adventure tourism is encouraged;

(3) “All-terrain vehicle” means either:

(A) [Deleted by 2018 amendment.]

(B) A motorized vehicle with not less than four (4) nonhighway tires, nor more than six (6) nonhighway tires, that is limited in total dry weight up to two thousand five hundred pounds (2,500 lbs.), and is eighty inches (80″) or less in width;

(C) A motor vehicle as defined in § 55-1-103, which possesses a four-wheel drive capability and that is designed and suitable for operation off the highway on natural terrain; or

(D) A motorized vehicle designed for or capable of cross-country travel on or immediately over land, water, snow, or other natural terrain and not intended for use on public roads traveling on two (2) wheels and having a seat or saddle designed to be straddled by the operator and handlebars for steering control;

(4) “Best interests of the state” means a determination by the commissioner of revenue, with approval by the commissioner of tourist development, that:

(A) The qualified business enterprise or enterprises made within or adjacent to an adventure tourism district is a result of the special allocation and tax credits provided for in § 67-4-2109(b)(2)(C);

(B) The adventure tourism district is a result of such qualified business enterprise or enterprises; and

(C) The zone is not structured to create a competitive advantage for one business;

(5) “Canoeing” means the use of canoe for navigation of waterways;

(6) “Department” means the department of tourist development;

(7) “Hang-gliding” means an air sport in which a pilot flies a light and un-motorized aircraft launched by foot;

(8) “Kayaking” means the use of a kayak for navigation of waterways;

(9) “Local governing body” means the elected legislative body of a municipal, metropolitan or county government;

(10) “Motorized trail riding” means the exploration of trails and natural areas by use of all-terrain vehicles;

(11) “Mountain biking” means the exploration of trails and natural areas by the use of bicycles;

(12) “Paragliding” means the air sport in which a pilot flies a light motorized aircraft that uses a parachute to stay airborne;

(13) “Rappelling” is the controlled descent down a rope by climbers used to explore cliffs or slopes that are too steep to descend without protection;

(14) “Road biking” means both noncompetitive and competitive bicycling events that take place on improved roads;

(15) “Rock climbing” means the recreational sport of climbing up or across natural rock formations;

(16) “Rowing” means the propelling of a boat by means of oars;

(17) “Shooting sports” means the recreational sport of firing handguns, rifles or shotguns at moving or fixed targets;

(18) “Spelunking” means the recreational sport of exploring noncommercial cave systems;

(19) “Triathlon” means the recreational activity of sporting contests involving open waters swimming, bicycle riding, and running, whether on trails or improved roads;

(20) “White water rafting” means the recreational activity of using an inflatable raft or kayak to navigate rough water; and

(21) “Zip lining” means the exploration of natural areas by use of above-ground cable systems.