Special Districts

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.