What is the first company that came up with the business plan of taking tourists to space? In which year was the company launched or the outline of the business plan known to public? What is the first spaceflight company to have its own launch vehicle?

What was the first company that came up with the business plan of taking tourists to space? In which year was the company launched or the outline of the business plan known to public? What was the first spaceflight company to have its own launch vehicle?