§ 21-43-1. Power to impose tax on businesses in certain municipalities; purposes for which proceeds may be used
The governing authority of any municipality in a county bordering on the Gulf of Mexico having therein a family court, and the governing authority of any municipality in any county having a population in excess of thirty-eight thousand (38,000) according to the 1980 decennial census and bordering on the Mississippi River wherein United States Highways […]
§ 21-43-3. Definitions
“Parking and business improvement area” or “area” as used in this chapter shall mean an area designated as provided in this chapter. “Business” as used in this chapter shall mean all types of business, including professions.