Mississippi Code
Chapter 28 - Tourism Project Incentive Program; Entertainment Districts, etc.
§ 57-28-1. Definitions

As used in Sections 57-28-1 through 57-28-5, the following terms and phrases shall have the meanings ascribed in this section unless the context clearly indicates otherwise:
"Approved project costs" means actual costs incurred by an approved participant for land acquisition, construction, engineering, design and other costs approved by the Mississippi Development Authority relating to a tourism project. The term "approved project costs" also may include, if approved by the Mississippi Development Authority, costs described above that are incurred by an approved participant within three (3) months after the date a tourism project opens for commercial operation. All costs must be verified by an independent third party approved by the MDA. An approved participant shall pay the costs for the third party verification of costs.
"Approved participant" means a person, corporation or other entity issued a certificate by the Mississippi Development Authority under Section 57-28-5.
"MDA" means the Mississippi Development Authority.
"Tourism project" shall include an entertainment district described below and may include any of the following as may be approved by the MDA:
A hotel with a minimum private investment of Forty Million Dollars ($40,000,000.00) in land, buildings, architecture, engineering, fixtures, equipment, furnishings, amenities and other related soft costs approved by the Mississippi Development Authority, and having a minimum private investment of One Hundred Fifty Thousand Dollars ($150,000.00) per guest room which amount shall be included within the minimum private investment of Forty Million Dollars ($40,000,000.00);
A nationally branded, themed entertainment district consisting of restaurants, bars, amphitheaters, live theaters, other entertainment venues and commercial improvements that the MDA determines to be tourism related located within the entertainment district, with a minimum private investment of Seventy-five Million Dollars ($75,000,000.00);
A nationally branded museum/aquarium with a minimum private investment of Forty Million Dollars ($40,000,000.00); and
A public golf course with a minimum private investment of Ten Million Dollars ($10,000,000.00).
In addition, in order for a tourism project to be eligible to qualify under the provisions of Sections 57-28-1 through 57-28-5, the tourism project must be located on a project site, and construction of the tourism project must begin no later than June 1, 2017.
"Project site" means a planned mixed use development located on at least four thousand (4,000) acres of land that will consist of commercial, recreational, resort, tourism and residential development, for which the initial phase of development shall begin no later than June 1, 2007.
"State" means the State of Mississippi.