Mississippi Code Title 21. Municipalities § 21-43-129

The proceeds of any assessment imposed pursuant to an approved district plan shall be disbursed by the tax collector to the designated district management group on an agreed to scheduled basis. A business improvement district may operate on the calendar year or on the same fiscal year as that of the municipality. None of the proceeds collected pursuant to Sections 21-43-101 through 21-43-133 shall be used for any purposes other than those set forth in the initially approved or amended district plan. Improvements provided by a district using district funds may be undertaken only when the service, events, project or activity undertaken is not for the sole benefit of any particular property owner or other private party.