2016 Mississippi Code
Title 17 - Local Government; Provisions Common to Counties and Municipalities
Chapter 3 - Promotion of Trade, Conventions and Tourism
Convention Bureaus (§§ 17-3-21 - 17-3-33)
§ 17-3-31. Special tax levy

MS Code § 17-3-31 (2016) What's This?

Each participating governing body may annually levy a special tax, not to exceed one-quarter ( 1/4) mill ad valorem tax, upon all taxable property located within its respective jurisdiction; the avails of such special levy to be used exclusively for the operations and activities of the convention bureau established herein. Such levy shall not be reimbursable under any homestead exemption law.

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