Utah Code § 10-5-112.4

(1) A town may account separately for the revenues derived from a property tax, that is lawfully levied for a specific purpose, in accordance with this section. (2) To levy a property tax under this section, the legislative body of the town that levies the property tax shall indicate through ordinance: (a) that the town levies the tax under this section; and (b) the specific service for which the town levies the tax. (3) A property tax levied under this section is subject to the maximum rate a town may levy for property taxes under Section 10-5-112. (4) (a) A town that collects a property tax under this section shall: (i) create a special revenue fund to hold the revenues collected under this section; and (ii) deposit revenues collected from that tax into the special revenue fund described in Subsection (4)(a)(i). (b) A town may only expend revenues from a special revenue fund described in Subsection (4)(a) for a purpose that is solely related to the provision of the service described in Subsection (2)(b) for which the town created the special revenue fund. (5) Except as provided in Subsections (2) and (4), a town that levies a property tax under this section shall: (a) levy and collect the tax in accordance with Title 59, Chapter 2, Property Tax Act; (b) account for revenues derived from the tax in accordance with this chapter; and (c) levy and collect and account for revenues derived from the tax in the same general manner as for the town's other property taxes.