Miss. Code Ann. § 17-3-31: Miss. Code Ann. § 17-3-31

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.