15FCOMMUNITY ATTRACTION AND TOURISM DEVELOPMENTIENHANCE IOWA15F.101Definitions.As used in this chapter, unless the context otherwise requires:1“Authority” means the economic development authority created in section 15.105.2“Board” means the economic development authority board as created in section 15.105.2000 Acts, ch 1174, §1; 2011 Acts, ch 118, §68, 69, 89; 2016 Acts, ch 1115, §2; 2024 Acts, ch 1170, §16215F.102Enhance Iowa board.Repealed by 2024 Acts, ch 1170, §368.15F.103Board duties.The board shall do all of the following:1Organize.2Establish the vision Iowa program and the community attraction and tourism program.3Oversee and provide approval of the administration of the vision Iowa program and the community attraction and tourism program by the authority.4Oversee the administration by the authority of the sports tourism program pursuant to this chapter.5Oversee the administration of the river enhancement community attraction and tourism program pursuant to this chapter.2000 Acts, ch 1174, §3; 2011 Acts, ch 118, §87, 89; 2016 Acts, ch 1115, §4; 2017 Acts, ch 29, §1615F.104Authority duties.The board shall adopt administrative rules pursuant to chapter 17A necessary to administer the programs established pursuant to this chapter. The authority shall provide the board with assistance in implementing administrative functions, marketing the programs, providing technical assistance and application assistance to applicants under the programs, negotiating contracts, and providing project follow-up. The authority may conduct negotiations on behalf of the board with applicants regarding terms and conditions applicable to awards under the programs.2000 Acts, ch 1174, §4; 2011 Acts, ch 118, §87, 89; 2016 Acts, ch 1115, §5; 2019 Acts, ch 144, §215F.105Compensation and expenses.The members of the board are entitled to receive reimbursement for actual expenses incurred while engaged in the performance of official duties. A member of the board may also be eligible to receive compensation as provided in section 7E.6.2000 Acts, ch 1174, §515F.106Benefits.Repealed by 2025 Acts, ch 147, §11 – 13.15F.107Enhance Iowa fund.1aThe authority shall establish a fund pursuant to section 15.106A, subsection 1, paragraph “o”, for purposes of allocating moneys to programs specified in an appropriation made to the enhance Iowa fund. A fund established for purposes of this section may be administered as a revolving fund and may consist of any moneys appropriated by the general assembly for purposes of this section.bNotwithstanding section 8.33, at the end of each fiscal year moneys in a fund established for purposes of this section shall not revert to any other fund but shall remain in the fund for expenditure for subsequent fiscal years.cNotwithstanding section 12C.7, subsection 2, interest or earnings on moneys in the fund shall be credited to the fund. Repayments and recaptures of program moneys shall be credited to the fund.2The authority shall submit a report to the general assembly and the governor’s office each year, or include such report as part of the annual report under section 15.107B, that moneys are appropriated to the fund established in this section describing the use of moneys and the results achieved under each of the programs receiving fund moneys.2016 Acts, ch 1115, §6; 2024 Acts, ch 1182, §12915F.108Reserved.Reserved.15F.109Reserved.15F.110Reserved.15F.111Reserved.15F.112Reserved.15F.113Reserved.15F.114Reserved.15F.115Reserved.15F.116Reserved.15F.117Reserved.15F.118Reserved.15F.119Reserved.15F.120Reserved.15F.121Reserved.15F.122Reserved.15F.123Reserved.15F.124Reserved.15F.125Reserved.15F.126Reserved.15F.127Reserved.15F.128Reserved.15F.129Reserved.15F.130Reserved.15F.131Reserved.15F.132Reserved.15F.133Reserved.15F.134Reserved.15F.135Reserved.15F.136Reserved.15F.137Reserved.15F.138Reserved.15F.139Reserved.15F.140Reserved.15F.141Reserved.15F.142Reserved.15F.143Reserved.15F.144Reserved.15F.145Reserved.15F.146Reserved.15F.147Reserved.15F.148Reserved.15F.149Reserved.15F.150Reserved.15F.151Reserved.15F.152Reserved.15F.153Reserved.15F.154Reserved.15F.155Reserved.15F.156Reserved.15F.157Reserved.15F.158Reserved.15F.159Reserved.15F.160Reserved.15F.161Reserved.15F.162Reserved.15F.163Reserved.15F.164Reserved.15F.165Reserved.15F.166Reserved.15F.167Reserved.15F.168Reserved.15F.169Reserved.15F.170Reserved.15F.171Reserved.15F.172Reserved.15F.173Reserved.15F.174Reserved.15F.175Reserved.15F.176Reserved.15F.177Reserved.15F.178Reserved.15F.179Reserved.15F.180Reserved.15F.181Reserved.15F.182Reserved.15F.183Reserved.15F.184Reserved.15F.185Reserved.15F.186Reserved.15F.187Reserved.15F.188Reserved.15F.189Reserved.15F.190Reserved.15F.191Reserved.15F.192Reserved.15F.193Reserved.15F.194Reserved.15F.195Reserved.15F.196Reserved.15F.197Reserved.15F.198Reserved.15F.199Reserved.15F.200Reserved.IICOMMUNITY ATTRACTION AND TOURISMPROGRAM AND FUNDS15F.201Definitions.As used in this subchapter, unless the context otherwise requires:1“Fund” means the community attraction and tourism fund created in section 15F.204.2“Program” means the community attraction and tourism program established in section 15F.202.3“River enhancement community attraction and tourism project” means a project that creates or enhances recreational opportunities and community attractions on and near lakes or rivers or river corridors within cities across the state under the purview of the program.2000 Acts, ch 1174, §7; 2009 Acts, ch 184, §3315F.202Community attraction and tourism program.1The board shall establish and the authority, subject to direction and approval by the board, shall administer a community attraction and tourism program to assist communities in the development, creation, and regional marketing of multiple-purpose attraction or tourism facilities. Any moneys appropriated to the river enhancement community attraction and tourism fund created pursuant to section 15F.205 shall be used exclusively for the creation and enhancement of community attractions and tourism opportunities along lakes, rivers, and river corridors in cities across the state, but a recipient of moneys from the river enhancement community attraction and tourism fund shall not be precluded from receiving funds from the community attraction and tourism fund created pursuant to section 15F.204.2A city or county in the state or public organization may submit an application to the board for financial assistance for a project under the program. The assistance shall be provided only from funds, rights, and assets legally available to the board and shall be in the form of grants, loans, forgivable loans, and credit enhancement and financing instruments. The application shall include, but not be limited to, the following information:aThe total capital investment of the project, including but not limited to costs for construction, site acquisition, and infrastructure improvement.bThe amount or percentage of local and private matching moneys which will be or have been provided for the project.cThe total number of jobs to be created or retained by the project.dThe need of the community for the project and for the financial assistance.eThe long-term tax-generating impact of the project.3A school district, in cooperation with a city or county, may submit a joint application for financial assistance for a project under the program. The assistance shall be provided only from funds, rights, and assets legally available to the board and shall be in the form of grants, loans, forgivable loans, and credit enhancement and financing instruments. In addition to the information required in subsection 2, the application shall include a demonstration that the intended future use of the project shall be by both joint applicants.2000 Acts, ch 1174, §8; 2001 Acts, ch 185, §37, 38, 49; 2003 Acts, ch 160, §1; 2008 Acts, ch 1178, §5; 2011 Acts, ch 118, §87, 8915F.203Community attraction and tourism program application review.1Applications for assistance under the program shall be submitted to the authority. For those applications that meet the eligibility criteria, the authority shall forward the applications to the board and provide a staff review analysis and evaluation to the community attraction and tourism program review committee referred to in subsection 2 and to the board.2The director of the authority shall appoint a review committee composed of members with relevant expertise to review community attraction and tourism program applications forwarded to the board. The review committee shall make recommendations regarding the applications to the board. 3When reviewing the applications, the review committee and the authority shall consider, at a minimum, all of the following:aWhether the wages, benefits, including health benefits, safety, and other attributes of the project would improve the quality of life or the quality of attraction or tourism employment in the community.bThe extent to which such a project would generate additional recreational and cultural attractions or tourism opportunities.cThe ability of the project to produce a long-term, tax-generating economic impact.dThe location of the projects and geographic diversity of the applications.eThe project is primarily a vertical infrastructure project with demonstrated substantial regional or statewide economic impact. For purposes of the program, “vertical infrastructure” means land acquisition and construction, major renovation and major repair of buildings, all appurtenant structures, utilities, site development, and recreational trails and water trails. “Vertical infrastructure” does not include routine, recurring maintenance or operational expenses or leasing of a building, appurtenant structure, or utility without a lease-purchase agreement.fWhether the applicant has received financial assistance under the program for the same project.gThe extent to which the project has taken the following planning principles into consideration:1Efficient and effective use of land resources and existing infrastructure by encouraging development in areas with existing infrastructure or capacity to avoid costly duplication of services and costly use of land.2Provision for a variety of transportation choices, including pedestrian traffic.3Maintenance of a unique sense of place by respecting local cultural and natural environmental features.4Conservation of open space and farmland and preservation of critical environmental areas.5Promotion of the safety, livability, and revitalization of existing urban and rural communities.4Upon review of the recommendations of the review committee, the board shall approve, defer, or deny the applications.5Upon approval of an application for financial assistance under the program, the board shall notify the treasurer of state regarding the amount of moneys needed to satisfy the award of financial assistance and the terms of the award. The treasurer of state shall notify the authority any time moneys are disbursed to a recipient of financial assistance under the program.2000 Acts, ch 1174, §9; 2007 Acts, ch 215, §58; 2011 Acts, ch 118, §87, 89; 2016 Acts, ch 1115, §7; 2024 Acts, ch 1170, §163; 2025 Acts, ch 147, §1415F.204Community attraction and tourism fund.1A community attraction and tourism fund is created as a separate fund in the state treasury under the control of the board, consisting of any moneys appropriated by the general assembly and any other moneys available to and obtained or accepted by the board for placement in the fund.2Payments of interest, repayments of moneys loaned pursuant to this subchapter, and recaptures of grants or loans shall be deposited in the fund.3The fund shall be used to provide assistance only from funds, rights, and assets legally available to the board in the form of grants, loans, forgivable loans, and credit enhancements and financing instruments under the community attraction and tourism program established in section 15F.202. A project with a total cost exceeding twenty million dollars may receive financial assistance under the program. An applicant under the community attraction and tourism program shall not receive financial assistance from the fund in an amount exceeding fifty percent of the total cost of the project.4Moneys in the fund are not subject to section 8.33. Notwithstanding section 12C.7, subsection 2, interest or earnings on moneys in the fund shall be credited to the fund.5The board shall allocate all moneys in the fund in the following manner:aOne-third of the moneys shall be allocated to provide assistance to cities and counties which meet the following criteria:1A city which has a population of ten thousand or less according to the most recently published census.2A county which has a population that ranks in the bottom thirty-three counties according to the most recently published census.bTwo-thirds of the moneys shall be allocated to provide assistance to any city and county in the state, which may include a city or county included under paragraph “a”.6If two or more cities or counties submit a joint project application for financial assistance under the program, all joint applicants must meet the criteria of subsection 5, paragraph “a”, in order to receive any moneys allocated under that paragraph.7If any portion of the allocated moneys under subsection 5, paragraph “a”, has not been awarded by April 1 of the fiscal year for which the allocation is made, the portion which has not been awarded may be utilized by the board to provide financial assistance under the program to any city or county in the state.8Notwithstanding the allocation requirements in subsection 5, the board may make a multiyear commitment to an applicant of up to four million dollars in any one fiscal year.2000 Acts, ch 1174, §10; 2001 Acts, ch 185, §39, 49; 2004 Acts, ch 1175, §401, 402; 2008 Acts, ch 1032, §127; 2008 Acts, ch 1178, §6; 2008 Acts, ch 1179, §50, 51; 2008 Acts, ch 1191, §31; 2009 Acts, ch 170, §2, 11; 2009 Acts, ch 173, §27, 36; 2010 Acts, ch 1184, §82, 83; 2011 Acts, ch 133, §26, 27, 50; 2012 Acts, ch 1140, §23; 2013 Acts, ch 142, §32, 33; 2014 Acts, ch 1080, §82, 98; 2016 Acts, ch 1115, §8; 2019 Acts, ch 144, §315F.205River enhancement community attraction and tourism fund.1For purposes of this section, “lake” means a lake of which the state or a political subdivision owns the lake bed up to the ordinary high water line and which is open to the use of the general public.2A river enhancement community attraction and tourism fund is created as a separate fund in the state treasury under the control of the board, consisting of any moneys appropriated by the general assembly and any other moneys available to and obtained or accepted by the board for placement in the fund.3Payments of interest, repayments of moneys loaned pursuant to this subchapter, and recaptures of grants or loans shall be deposited in the fund.4The fund shall be used to provide assistance only from funds, rights, and assets legally available to the board, and the assistance shall be in the form of grants, loans, forgivable loans, and credit enhancements and financing instruments as described in the community attraction and tourism program established in section 15F.202.5An applicant for financial assistance from moneys in the river enhancement community attraction and tourism fund for a river or lake enhancement project under the community attraction and tourism program shall receive financial assistance from the fund in an amount not to exceed one third of the total cost of the project.6Moneys in the fund are not subject to section 8.33. Notwithstanding section 12C.7, subsection 2, interest or earnings on moneys in the fund shall be credited to the fund.7At the beginning of each fiscal year, the board shall allocate moneys in the fund for financial assistance to projects that promote and enhance recreational opportunities and community attractions on and near rivers or lakes within cities across the state. Such recreational opportunities and community attractions shall be closely connected to a river or lake and may include but is not limited to pedestrian trails and walkways, amphitheaters, bike trails, water trails or whitewater courses for watercraft, and any modifications necessary for the safe mitigation of dams.8The board may make a multiyear commitment to an applicant or may award assistance for multiple projects to the same applicant provided the fund contains sufficient moneys. Any moneys remaining in the fund at the end of a fiscal year may be carried over to a subsequent fiscal year, or may be obligated in advance for a subsequent fiscal year.9The board is not required to award financial assistance pursuant to this section unless moneys are appropriated to and available from the fund.2008 Acts, ch 1178, §715F.206River enhancement community attraction and tourism projects — application review.1Applications for assistance for river enhancement community attraction and tourism projects shall be submitted to the authority. For those applications that meet the eligibility criteria, the authority shall provide a staff review analysis and evaluation to the vision Iowa program review committee referred to in section 15F.304, subsection 2, and the board.2When reviewing the applications, the vision Iowa program review committee and the authority shall consider, at a minimum, all of the following:aWhether the wages, benefits, including health benefits, safety, and other attributes of the project would improve the quality of life or the quality of attraction or tourism employment in the community.bThe extent to which such a project would generate additional recreational and cultural attractions or tourism opportunities.cThe ability of the project to produce a long-term, tax-generating economic impact.dThe location of the projects and geographic diversity of the applications.eThe project is primarily a vertical infrastructure project with demonstrated substantial regional or statewide economic impact. For purposes of the program, “vertical infrastructure” means land acquisition and construction, major renovation and major repair of buildings, all appurtenant structures, utilities, site development, and recreational trails and water trails. “Vertical infrastructure” does not include routine, recurring maintenance, or operational expenses or leasing of a building, appurtenant structure, or utility without a lease-purchase agreement.fWhether the applicant has received financial assistance under the program for the same project.gThe extent to which the project has taken the following planning principles into consideration:1Efficient and effective use of land resources and existing infrastructure by encouraging development in areas with existing infrastructure or capacity to avoid costly duplication of services and costly use of land.2Provision for a variety of transportation choices, including pedestrian traffic.3Maintenance of a unique sense of place by respecting local cultural and natural environmental features.4Conservation of open space and farmland and preservation of critical environmental areas.5Promotion of the safety, livability, and revitalization of existing urban and rural communities.3Upon review of the recommendations of the review committee, the board shall approve, defer, or deny the applications.4Upon approval of an application for financial assistance under the program, the board shall notify the treasurer of state regarding the amount of moneys needed to satisfy the award of financial assistance and the terms of the award. The treasurer of state shall notify the authority anytime moneys are disbursed to a recipient of financial assistance under the program.2009 Acts, ch 184, §34; 2011 Acts, ch 118, §87, 8915F.207Baseball and softball complex sales tax rebate. 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For purposes of this subsection, “public organization” means a nonprofit economic development organization or other nonprofit organization that sponsors or supports community or tourism attractions and activities. The financial assistance from the fund shall be provided only from funds, rights, and assets legally available to the board and shall be in the form of grants, loans, forgivable loans, pledges, and credit enhancements and financing instruments. The application shall include, but not be limited to, the following information:aThe total capital investment of the project, including but not limited to costs for construction, site acquisition, and infrastructure improvement.bA description of the proposed financing including the amount or percentage of local and private matching moneys to be provided for the project.cThe total number of jobs to be created or retained by the project.dThe need of the community for the project and for financial assistance.eThe long-term, tax-generating impact of the project.fA discussion of how the project meets other criteria established in this subchapter.gThe projected long-term economic viability of the project, including projected revenues and expenses.3A school district, in cooperation with a city or county, may submit a joint application for financial assistance for a project under the program. The financial assistance shall be provided only from funds, rights, and assets legally available to the board and shall be in the form of grants, loans, forgivable loans, and credit enhancements and financing instruments. In addition to the information required in subsection 2, the application shall include a demonstration that the intended future use of the project shall be by both joint applicants.2000 Acts, ch 1174, §12; 2001 Acts, ch 185, §40, 41, 49; 2011 Acts, ch 118, §87, 8915F.303Eligibility.1The total cost for a project must be at least twenty million dollars in order for an applicant to receive financial assistance under the program. An applicant or the board may divide a proposed project into component parts. The board may choose to provide financial assistance under the program to one or more component parts instead of providing financial assistance under the program for the entire project.2An applicant must demonstrate financial and nonfinancial support for the project which may be from a public or private source. Nonfinancial support may include, but is not limited to, the value of labor and services, real and personal property donated for purposes of the project, and the use of real and personal property for purposes of the project. The financial and nonfinancial support for the project described under this subsection shall equal at least fifty percent of the total cost of the project.3In order for a project to be eligible to receive financial assistance, the project must satisfy all of the following criteria:aThe project is primarily a vertical infrastructure project with demonstrated substantial regional or statewide economic impact. For purposes of the program, “vertical infrastructure” means land acquisition and construction, major renovation and major repair of buildings, all appurtenant structures, utilities, site development, and recreational trails. “Vertical infrastructure” does not include routine, recurring maintenance or operational expenses or leasing of a building, appurtenant structure, or utility without a lease-purchase agreement.bThe project supports or is strategically aligned with other existing regional or statewide cultural, recreational, entertainment, or educational activities or with communities adjacent to cultural and entertainment districts whose existing or planned amenity base will augment or complement the cultural and entertainment venues of such districts.cThe project provides benefits to persons living outside the county in which the project is located or to persons living outside the state.dThe project will increase the diversity of activities available to citizens, workers, families, and tourists, and enhance recruitment and retention of young people as residents.eThe project has economic or other obstacles impeding local financing of the project.4The board shall not approve an application for assistance for any of the following purposes:aTo refinance a loan existing prior to the initial application date.bFor a project that has previously received assistance under the program, unless the applicant demonstrates that the assistance would be used for a significant expansion of a project.2000 Acts, ch 1174, §13; 2007 Acts, ch 215, §8115F.304Vision Iowa program application review.1Applications for assistance under the program shall be submitted to the authority. For those applications that meet the eligibility criteria, the authority shall forward the applications to the board and provide a staff review and evaluation to the vision Iowa program review committee referred to in subsection 2 and to the board.2A review committee composed of six members of the board shall review vision Iowa program applications and river enhancement community attraction and tourism project applications forwarded to the board and make recommendations regarding the applications to the board. 3When reviewing the applications, the review committee and the authority shall consider, in addition to other criteria established in this subchapter, all of the following:aWhether wages, benefits, including health benefits, safety, and other attributes of the project would improve the quality of other existing regional or statewide cultural, recreational, entertainment, and educational activities or employment in the community.bThe extent to which the project would generate additional attraction and tourism opportunities.cThe ability of the project to produce a long-term, tax-generating economic impact in excess of the proposed financial assistance from the vision Iowa fund.dThe geographic diversity of the project in combination with other proposed projects.eThe investment of the city, county, or region in the overall project.fOther funding mechanisms.gThe long-term economic viability of the project.hThe extent to which the project has taken the following planning principles into consideration:1Efficient and effective use of land resources and existing infrastructure by encouraging development in areas with existing infrastructure or capacity to avoid costly duplication of services and costly use of land.2Provision for a variety of transportation choices, including pedestrian traffic.3Maintenance of a unique sense of place by respecting local cultural and natural environmental features.4Conservation of open space and farmland and preservation of critical environmental areas.5Promotion of the safety, livability, and revitalization of existing urban and rural communities.4Upon review of the recommendations of the review committee, the board shall approve, defer, or deny the applications. If an application is approved, the board may enter into an agreement with the applicant to provide financial assistance authorized under section 15F.302.5The review committee shall consider, review, and make recommendations regarding applications for assistance for river enhancement community attractions and tourism projects as provided in section 15F.206.2000 Acts, ch 1174, §14; 2000 Acts, ch 1232, §44; 2001 Acts, ch 185, §43, 49; 2009 Acts, ch 184, §35, 36; 2011 Acts, ch 118, §87, 89; 2016 Acts, ch 1115, §9; 2024 Acts, ch 1170, §16415F.305Reserved.15F.306Reserved.15F.307Reserved.15F.308Reserved.15F.309Reserved.15F.310Reserved.15F.311Reserved.15F.312Reserved.15F.313Reserved.15F.314Reserved.15F.315Reserved.15F.316Reserved.15F.317Reserved.15F.318Reserved.15F.319Reserved.15F.320Reserved.15F.321Reserved.15F.322Reserved.15F.323Reserved.15F.324Reserved.15F.325Reserved.15F.326Reserved.15F.327Reserved.15F.328Reserved.15F.329Reserved.15F.330Reserved.15F.331Reserved.15F.332Reserved.15F.333Reserved.15F.334Reserved.15F.335Reserved.15F.336Reserved.15F.337Reserved.15F.338Reserved.15F.339Reserved.15F.340Reserved.15F.341Reserved.15F.342Reserved.15F.343Reserved.15F.344Reserved.15F.345Reserved.15F.346Reserved.15F.347Reserved.15F.348Reserved.15F.349Reserved.15F.350Reserved.15F.351Reserved.15F.352Reserved.15F.353Reserved.15F.354Reserved.15F.355Reserved.15F.356Reserved.15F.357Reserved.15F.358Reserved.15F.359Reserved.15F.360Reserved.15F.361Reserved.15F.362Reserved.15F.363Reserved.15F.364Reserved.15F.365Reserved.15F.366Reserved.15F.367Reserved.15F.368Reserved.15F.369Reserved.15F.370Reserved.15F.371Reserved.15F.372Reserved.15F.373Reserved.15F.374Reserved.15F.375Reserved.15F.376Reserved.15F.377Reserved.15F.378Reserved.15F.379Reserved.15F.380Reserved.15F.381Reserved.15F.382Reserved.15F.383Reserved.15F.384Reserved.15F.385Reserved.15F.386Reserved.15F.387Reserved.15F.388Reserved.15F.389Reserved.15F.390Reserved.15F.391Reserved.15F.392Reserved.15F.393Reserved.15F.394Reserved.15F.395Reserved.15F.396Reserved.15F.397Reserved.15F.398Reserved.15F.399Reserved.15F.400Reserved.IVSPORTS TOURISM INFRASTRUCTURE PROGRAM15F.401Sports tourism infrastructure program.1aThe authority shall establish, and, at the direction of the board, shall administer a sports tourism infrastructure program to provide financial assistance for infrastructure projects supporting sporting events for organizations of accredited colleges and universities, professional sporting events, and other sporting events in the state.bFor purposes of this section:1“District” means a regional sports authority district certified under section 15E.321.2“Financial assistance” means assistance provided only from the funds available to the authority or the board and includes assistance in the form of grants, loans, and forgivable loans.3“Fund” means the sports tourism infrastructure program fund established in section 15F.404.4“Organization” means a corporation, conference, association, or other organization which has as one of its primary purposes the sponsoring or administration of extracurricular intercollegiate athletic contests or competitions, or professional sporting events.5“Professional sporting events” means any sporting events for which the competing athletes receive payment for their participation in such sporting event.cThe authority, by rule, shall define “accredited colleges and universities”, in consultation with the college student aid commission.2aA city or county in the state, or a public entity that is a nonprofit organization, may be eligible for financial assistance from the fund for an infrastructure project that actively and directly supports sporting events for accredited colleges and universities, professional sporting events, and other sporting events in the area served by the city, county, or public entity. However, financial assistance shall not be provided to a public entity that is a nonprofit organization from the fund for infrastructure projects located in a reinvestment district as defined and approved by the authority pursuant to section 15J.4 or to applicants that have received a rebate of sales tax imposed and collected by retailers pursuant to section 423.4, subsection 5. A city, county, or public entity that is a nonprofit organization that receives financial assistance under this paragraph is not eligible to receive financial assistance under the Iowa major events and tourism program under chapter 15G.bA city, county, or public entity may apply for and receive financial assistance for more than one project. The board may require additional information to substantiate the financial need for awarding more than one project in any fiscal year.cA city, county, or public entity may apply for financial assistance for a project that spans two fiscal years if all applicable contractual requirements are met. The board may adopt by rule certain metrics and return on investment estimates for purposes of this paragraph. The authority may include such metrics and estimates in a program agreement executed pursuant to this section.dA convention and visitors bureau may apply to the authority for financial assistance pursuant to this section and a district may apply to the authority for district financial assistance, but a convention and visitors bureau shall not in the same year receive financial assistance under the program created in this section and financial assistance as part of a district.3The authority shall process applications under this section in accordance with this section and section 15F.402.4aAn applicant shall demonstrate matching funds in order to receive financial assistance pursuant to this section. The amount of matching funds that may be required shall be at the board’s discretion subject to the requirements of this subsection. bAn applicant under the program shall not receive financial assistance from the fund in an amount exceeding fifty percent of the total cost of the project.cAn applicant under the program shall not receive financial assistance from the sports tourism infrastructure program fund created in section 15F.404 until all financing for the sports tourism infrastructure project is secured and documented and the applicant can demonstrate the availability of matching moneys for financing the sports tourism infrastructure project in the form of a private and public partnership with financing from city, county, and private sources.5The board shall make final funding decisions on each application and may approve, deny, defer, or modify applications for financial assistance under the sports tourism infrastructure program, in its discretion, in order to fund as many projects with the moneys available as possible. The board and the authority may negotiate with applicants regarding the details of projects and the amount and terms of any award. In making final funding decisions pursuant to this subsection, the board and the authority are exempt from chapter 17A. 6A city, county, or public entity shall not use financial assistance received under the program from the fund as reimbursement for completed projects.7An applicant receiving financial assistance shall provide an annual report to the authority for years in which it receives financial assistance under this section. The report shall include the information the authority deems relevant.8Each applicant receiving an award of financial assistance from the board shall enter into an agreement with the authority. The agreement shall contain such terms and conditions as the board may place on the award or the authority may deem necessary for the efficient administration of the program established in this subchapter.9The board shall adopt rules for the administration of this subchapter.2016 Acts, ch 1115, §10; 2017 Acts, ch 160, §1; 2019 Acts, ch 144, §4; 2021 Acts, ch 167, §14 – 18; 2022 Acts, ch 1150, §22 – 24; 2025 Acts, ch 160, §13 – 1915F.402Sports tourism infrastructure program application review.1Applications for assistance under the sports tourism infrastructure program established in section 15F.401 shall be submitted to the authority. For those applications that meet the eligibility criteria, the authority shall forward the applications to the board and provide a staff review analysis and evaluation to the sports tourism program review committee referred to in subsection 2 and to the board.2The director of the authority shall appoint a review committee composed of members with relevant expertise to review sports tourism infrastructure program applications forwarded to the board. The review committee shall make recommendations regarding the applications to the authority. 3When reviewing the applications, the review committee and the authority shall consider, at a minimum, all of the following:aImpact of the project on the local, regional, and state economies.bPotential to attract Iowans and out-of-state visitors.cAmount of positive advertising or media coverage the project generates.dQuality, size, and scope of the project.eRatio of public-to-private investment.4Upon review of the recommendations of the review committee, the board shall approve, defer, or deny the applications in accordance with section 15F.401.2016 Acts, ch 1115, §11; 2022 Acts, ch 1150, §25; 2024 Acts, ch 1170, §165; 2025 Acts, ch 147, §15; 2025 Acts, ch 160, §2015F.403Sports tourism marketing program fund.Repealed by 2025 Acts, ch 160, §22.15F.404Sports tourism infrastructure program fund.1aThe authority shall establish a fund pursuant to section 15.106A, subsection 1, paragraph “o”, for purposes of financing sports tourism infrastructure projects as described in this subchapter. The fund established for purposes of this section may be administered as a revolving fund and may consist of any moneys appropriated by the general assembly for purposes of this section.bNotwithstanding section 8.33, moneys in a fund established for purposes of this section at the end of each fiscal year shall not revert to any other fund but shall remain in the fund for expenditure for subsequent fiscal years.cNotwithstanding section 12C.7, subsection 2, interest or earnings on moneys in the fund shall be credited to the fund.2aMoneys in the fund are appropriated to the authority for purposes of providing financial assistance to cities, counties, and eligible public entities under the sports tourism infrastructure program established and administered pursuant to this subchapter.bThe board in its discretion shall allocate the available moneys in the fund among the programs described in paragraph “a” in the amounts determined by the board.cThe authority may use not more than five percent of the moneys in the fund at the beginning of each fiscal year for purposes of administrative costs, technical assistance, and other program support.2022 Acts, ch 1150, §28; 2025 Acts, ch 160, §21