Special Improvement District (SID) levies come historically from a local amenity-based levy set up where an area needs improving and private interests initiate or are willing to contribute a levy to improve the amenity of an area. Businesses are encouraged to tax themselves for the good of the infrastructure or amenity that they create together. Local governments simply collect the funds and manage the procurement of the disbursement to enable the improvements. This can be for security, for heritage conservation or simply providing better spaces that attract people to stay and hence create value in the area
