Miss. Code Ann. § 39-3-7
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MS Code › Title 39 › Chapter 3 › Section 3-7
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(1) Any municipality which supports a public library or public library system may, by order of the governing authorities of such municipality, in their discretion, levy a three (3) mill tax on all taxable property within the municipality to be used for the support, upkeep and maintenance of any public library or public library system located in said municipality.
(2) The taxes levied under this section shall be excluded from the revenue increase limitation imposed pursuant to Section 27-39-321 .
(3) In addition to the levy herein authorized, the governing authorities of any municipality may, in their discretion, make contributions from any available funds for the support, upkeep and maintenance of any public library or public library system located in such municipality.
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