Business plan should include the months of the year and the average number of days in a year during which the tourism attraction is open to the public. The business plan also should contain a detailed explanation of the economic impact of the project, including how the project shall: a) have approved costs in excess of one million dollars ($1,000,000);b) produce sufficient revenues and public demand to be operating and open to the public for a minimum of one hundred (100) days per year, including the first year of operating;c) not adversely affect existing employment in the state of Georgia; and,d) have a significant and positive economic impact on the state considering, among other factors, the extent to which the tourism attraction project will compete directly with tourism attraction in Georgia.e) Business plan should also estimate the amount by which increased state and local tax revenues and other economic benefits from the tourism attraction project will exceed the refund to be given to the approved company.