Mississippi Code Title 77. Public Utilities and Carriers § 77-5-801

(a) “Municipal utility” means any municipality of the State of Mississippi and any board, commission or other governing or supervisory body created by law, ordinance or resolution, that includes in its operations a system for the distribution of electric power from a federal agency, as defined in Section 77-5-403(h), that both owns the generation and transmission facilities for the sale of electric power; and shall include any county utility that includes in its operation an electric system operated under the Local Governmental Power Development Under Laws of 1934, as provided in Sections 77-5-301 through 77-5-315, and any municipal utility operating under the provisions of Chapter 27 of Title 21.

(b) “Safety incentive” means any award in the form of cash, property or other remuneration rendered on a contingent and prospective basis and available to all employees of a municipal utility whose governing body has adopted a safety incentive program that provides the incentive on a contingent and prospective basis subject to the municipal utility achieving certain safety goals prescribed by the governing body.