Special Local Improvement Assessment District
- Belhaven
Business Improvement Districts (BID)
- Downtown Jackson Partners
- Fondren Business Improvement Dist.
Entertainment District (ED)
- Pascagoula Ent District (Iron Horse)
- Commerce St Ent District (Hall & Mals, Martins)
- Lamar Street Ent Dist.
- Farist St Ent Dist (Only in Name, it’s actually a QRA)
Qualified Resort Area (QRA)
- Live Oaks Golf Club
- The Vault Showroom
- Ms Museum of Art
- 4th Avenue, Downtown Cigar Comp, Downtown Daiquiri & Pizza
- Johnny T’s Bistro & Blues
- Farish St & Mill
Leisure & Recreational District (LRD)
- Highland Village
- The District @ Eastover
- Belhaven Town Center
- Fondren
- Downtown West
Business Improvement District (BID)
The establishment of business improvement districts is an effective means for restoring and
promoting business activity, and It is the intent of the Legislature to provide a process for
establishing these districts. The purpose is to improve Public Safety, Landscaping and
Landscape Maintenance, Economic Development, Marketing, and Wayfinding.
Leisure & Recreation District (LRD)
Authorize business entities that hold alcoholic beverage permits issued by the Department of
Revenue, and that are located within the boundaries of the designated Leisure and Recreation
District, to allow patrons to leave the licensed premises with an open container of alcohol and to
carry and consume alcoholic beverages within the designated LRD.
Qualified Resort Area (QRA)
Being in a QRA allows a business to extend operations hours and waives the food-to-alcohol
ratio.
Entertainment District
An income tax incentive in the form of a five (5) year accelerated depreciation period is provided
for construction and renovation projects. This designation is also needed to apply for
Tourism Rebate.
Sales Tax Rebate Program – MDA
The Mississippi Tourism Rebate Program provides a tax rebate to qualified applicants of new
tourism-oriented projects in Jackson. The program allows a portion of the sales tax paid by
visitors to the eligible tourism-oriented enterprise to be paid to the applicant to reimburse the
applicant for eligible costs incurred during the project’s construction.