Tennessee Code Title 42. Aeronautics § 42-8-101

(1) “Heliport” means land from which helicopters take off and land. “Heliport” does not include heliports operated by a health care institution as defined in § 68-11-1602 or land on which a helicopter makes a landing required by an emergency. “Heliport” also does not include land that is on private property used for the landing of a privately owned and operated helicopter for private, non-commercial purposes on a limited basis that in no way is ever used by or for commercial helicopter touring as commercial helicopter touring is defined in § 42-1-301; and

(2) “Tourist resort county” means a county having more than five percent (5%) of its territory located within the boundaries of a national park established pursuant to 16 U.S.C. § 403.