2011 Utah Code
Title 9 Community and Culture Development
Chapter 7 Library Development
Section 401 Tax for establishment and maintenance of public library -- City library fund.

9-7-401. Tax for establishment and maintenance of public library -- City library fund.
(1) A city governing body may establish and maintain a public library.
(2) For this purpose, cities may levy annually a tax not to exceed .001 of taxable value of taxable property in the city. The tax is in addition to all taxes levied by cities and is not limited by the levy limitation imposed on cities by law. However, if bonds are issued for purchasing a site, or constructing or furnishing a building, then taxes sufficient for the payment of the bonds and any interest may be levied.
(3) The taxes described in Subsection (2) shall:
(a) be levied and collected in the same manner as other general taxes of the city; and
(b) constitute a fund to be known as the city library fund.
(4) The city library fund shall receive a portion of:
(a) the uniform fee imposed by Section 59-2-404 in accordance with the procedures established in Section 59-2-404;
(b) the statewide uniform fee imposed by Section 59-2-405 in accordance with the procedures established in Section 59-2-405;
(c) the statewide uniform fee imposed by Section 59-2-405.1 in accordance with the procedures established in Section 59-2-405.1;
(d) the uniform statewide fee imposed by Section 59-2-405.2 in accordance with the procedures established in Section 59-2-405.2; and
(e) the uniform statewide fee imposed by Section 59-2-405.3 in accordance with the procedures established in Section 59-2-405.3.