This report focuses on providing a better understanding of Business Improvement Districts (BIDs), an especially significant innovation in local service delivery that has dramatically impacted the business of government. BIDs are self-help ventures organized by property owners and local governments to identify and develop areas of cities where a more successful and profitable business climate is needed. While BIDs have become increasingly important, there has been little systematic research about the structure, financing, governance, management and accountability of the innovation.