For purposes of the additional tax to be imposed pursuant to this chapter, the governing authority may make a reasonable classification of businesses, giving consideration to various factors.
Businesses recently established in the area may be exempted from the tax imposed pursuant to this chapter for a period not exceeding one (1) year from the date they commenced business in the area.
Structure Mississippi Code
Chapter 43 - Business Improvement Districts
§ 21-43-7. Resolution of intention
§ 21-43-11. Procedure at hearing
§ 21-43-13. Change of boundaries of proposed area
§ 21-43-15. Ordinance establishing area
§ 21-43-17. Classification of businesses for tax purposes; exemption of new businesses
§ 21-43-19. Collection and use of tax; changes
§ 21-43-21. Disestablishment of area
§ 21-43-23. Disposition of taxes or assets after disestablishment