Categories of Qualifying Expenditures (as applied to West Columbia):
Under the Code, in order to qualify for a tourism-related expenditure, the expenditure must (1) be used
to attract or provide for tourists, and (2) can not be used for an item that would normally need to be
provided for by the municipality. There are five (5) categories of tourism-related expenditures applicable
for the City of West Columbia:
• Advertising & Promotion of Tourism – Under Code Section 6-4-10 (4)(b)(1), monies in the Tourism-
related Fund can be used for advertising and the promotion of tourism to increase tourism in the
municipality. Qualifying expenditures would include monies spent on magazine, newspaper, web,
radio or television advertising in an attempt to promote the municipality to tourists. Qualifying
expenditures also include monies spent to promote the municipality to entities that specialize in
tourism, such as bus tour companies and travel agencies.
• Arts & Cultural Events – Under Code Section 6-4-10 (4)(b)(2), monies in the Tourism-related Fund
can be used for the promotion of the arts and cultural events. Expenditures that can qualify include
monies used for advertising or the promotion of a particular festival or arts/cultural event held in or
near the municipality in an effort to attract tourists who will stay in hotels/motels, etc. within the
• Facilities for Civic and Cultural Events – Under Code Section 6-4-10 (4)(b)(3), monies in the
Tourism-related Fund can be used for the construction, maintenance and operation of facilities for
cultural and civic activities, including construction and maintenance of access and other nearby
roads and utilities for the facilities. Eligible expenditures can include the costs incurred in building
a civic center, a museum or a coliseum. Funds may also be used for the continued operation of
such facility including repairs, and management fees or salaries of those who work at the facility.
Please note that the facility must enhance the ability of the municipality to attract and
provide for tourists and can not provide a purely local function or benefit.
• Tourist Transportation – Under Code Section 6-4-10 (4)(b)(6), monies in the Tourism-related Fund
may be used for tourist shuttle transportation. Qualifying expenditures include any monies spent
to provide public transportation to tourist, such as shuttle buses or trolleys. For example, shuttles
to transport persons from the airport to hotels, or from the hotels to tourist attractions, or from
conventions or tourist attractions to other tourist facilities would qualify.
• Visitors Centers – Under Code Section 6-4-10 (4)(b)(8), monies in the Tourism-related Fund may
be used for operating visitor centers. Expenditures that will qualify are any monies spent to operate
and maintain centers whose primary purpose is to provide information, brochures, and other
services to tourists.
Who is eligible to apply?
Eligible applicants include public and private non-profit organizations. No grant can be made to a private
for-profit organization to be expended by the organization for its own event. Also, grants will not be made
to non-profit organizations for projects which will primarily benefit one or a very few persons, or an exclusive
group of for-profit organizations.
Can Tourism-related Funds be used to support local art or music programs such as Jazz in the
Schools, which improve the cultural climate of the municipality?