Mississippi Administrative Code
Title 6 - Economic Development
Part 1 - Financial Resources
Chapter 11 - Mississippi Tourism Rebate Program
Rule 6-1-11.2 - Eligible Project

A. Tourist attractions with a minimum private investment of not less than $10,000,000.00. Attractions that qualify are:

B. Hotels with a minimum private investment of $40,000,000.00 in land, buildings, architecture, engineering, fixtures, equipment, furnishings, amenities and other related soft costs approved by the Mississippi Development Authority. The facility must have a minimum private investment of One Hundred Fifty Thousand Dollars ($150,000.00) per guest room. The room investment may be included in the minimum total private investment of $40,000,000.00;

C. Public golf courses with a minimum private investment of $10,000,000.00;

D. A full service hotel with a minimum private investment of $15,000,000 in land, buildings, architecture, engineering, fixtures, equipment, furnishings, amenities and other related soft costs approved by the Mississippi Development Authority. The facility must have a minimum private investment of Two Hundred Thousand Dollars ($200,000) per guest room or suite, a minimum of twenty-five (25) guest rooms or suites and guest amenities such as restaurants, spas and other amenities as determined by the Mississippi Development Authority. The room investment may be included in the minimum total private investment of $15,000,000;

E. A tourism attraction located within an "entertainment district" as defined in Section 17-29-3 et. seq., Mississippi Code of 1972, as amended. The attraction must be open to the public, have seating to accommodate at least forty (40) persons, is open at least five (5) days per week from at least 6:00pm until midnight, serves food and beverages, and provides live entertainment at least three (3) nights per week; for information regarding "entertainment districts" please refer to Section 17 Chapter 29 of the Mississippi Code of 1972, as amended, at the following website, http://michie.com/mississippi/lpext.dll f=templates&fn=main-h.htm&cp=, or;

F. Resort Developments with a minimum investment of $100,000,000 and which consist of a hotel with a minimum of 200 guest rooms with a private investment of $200,000 per guest room. The development must also include guest amenities such as restaurants, golf courses, spas, entertainment activities, and other amenities.

G. A tourism attraction located within a historic district where the district is listed in the National Register of Historic Places, where the tourism attraction is open to the public, has seating to accommodate at least forty (40) persons, is open at least (5) days per week from at least 6:00 pm until midnight, serves food and beverages, and provides live entertainment at least three nights per week.