Mississippi Code
General provisions
§ 21-43-1. Power to impose tax on businesses in certain municipalities; purposes for which proceeds may be used

The governing authority of any municipality in a county bordering on the Gulf of Mexico having therein a family court, and the governing authority of any municipality in any county having a population in excess of thirty-eight thousand (38,000) according to the 1980 decennial census and bordering on the Mississippi River wherein United States Highways 61 and 84 intersect are authorized, in their discretion, to impose a tax on businesses within a parking and business improvement area which is in addition to the general business privilege license tax, and to use such proceeds for the following purposes:
The acquisition, construction or maintenance of parking facilities for the benefit of the area.
Decoration of any public place in the area.
Promotion of public events which are to take place on or in public places in the area.
Furnishing of music in any public place in the area.
The general promotion of retail trade activities in the area.
The construction and maintenance of air-conditioning facilities for the benefit of the area.

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