19 chapters · 310 sections in this title.
Miss. Code Ann. § 17-29-3 Definitions
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(a) For the purposes of this chapter:(a) “Business” means any corporation, limited liability company, partnership, or sole proprietorship.(b) “Entertainment district” or “district” means an area designated by a county or municipality in which entertainment services are centered.(…
Miss. Code Ann. § 17-29-5 Establishment of entertainment districts by governing authorities of municipalities and counties; application for approval of district to State Tax Commission
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The governing authorities of a municipality, by majority vote, may establish entertainment districts within its boundaries and shall designate the geographic area or areas in which a district shall be established. Following establishment of a district, application for approval of…
Miss. Code Ann. § 17-29-7 Use of accelerated state income tax depreciation deduction by qualifying business authorized; exceptions
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(1) Except as otherwise provided by this section, qualifying businesses which construct or renovate an entertainment facility or facilities within an entertainment district after July 1, 2009, may use an accelerated state income tax depreciation deduction. The accelerated depreci…
Miss. Code Ann. § 17-29-9 Qualifying businesses electing to use accelerated depreciation deduction to impose ticket fee on entertainment services provided by the business; collection of fees; enforcement
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(1) Any qualifying business that elects to utilize the accelerated depreciation deduction provided in Section 17-29-7 shall impose a ticket fee on any entertainment services provided by the qualifying business in the amount of Two Dollars ($2.00) per ticket, pass or admission, as…