Mississippi Code Title 17. Local Government; Provisions Common to Counties and Municipalities § 17-29-3

(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.

(c) “Entertainment services” means any sale of tickets, passes, or admissions to an event, including, but not limited to, a sporting event, athletic event, festival, concert, or theater show.

(d) “Entertainment facility” means any structure that provides entertainment services and shall include, but not be limited to, a theater, amphitheater, golf course, museum, zoo, automobile racetrack, arena, stadium, or similar venue.

(e) “Municipality” means any county or incorporated city, municipality, town or village in the state.

(f) “Ticket fee” means an additional fee added on to the price of entertainment services sold.

(g) “Qualifying business” means any business within an entertainment district that constructs and operates an entertainment facility that is established or remodeled after July 1, 2009, elects to participate in the accelerated depreciation deduction authorized by Section 17-29-7, and is approved to do so in accordance with the rules and regulations adopted by the State Tax Commission.