Utah Code § 10-6-133.5

(1) A city may levy a property tax for a purpose described in this section in accordance with this section. (2) (a) A city that is not in an improvement district created to establish and maintain a wastewater collection, treatment, or disposal system or a system for the supply, treatment, or distribution of water under Title 17B, Chapter 2a, Part 4, Improvement District Act, may levy a tax annually not to exceed .0008 per dollar of taxable value of taxable property in the city. (b) The city shall place revenue raised by the levy described in Subsection (2)(a) in a special fund and may only use the revenue to: (i) finance the construction of facilities to purify the city's drinking water; or (ii) construct facilities to treat and dispose of the city's wastewater. (c) The city may accumulate from year to year and reserve in the special fund described in Subsection (2)(b) the revenue collected through the levy described in Subsection (1). (d) The city shall make and collect the levy described in this Subsection (2) in the same manner as the city levies and collects other property taxes. (3) A city of the third, fourth, or fifth class may levy a tax not exceeding .001 per dollar of taxable value of taxable property to own or operate a hospital under Section 10-8-90. (4) The governing body of a city may, under Section 11-2-7, annually appropriate and cause to be raised by taxation, money to cover an expense described in Section 11-2-7 for the provision of recreational facilities or other services described in Title 11, Chapter 2, Playgrounds. (5) (a) A city that establishes or maintains a public library under Title 9, Chapter 7, Part 4, City Libraries, may levy annually a tax not to exceed .001 of taxable value of taxable property in the city. (b) If bonds are issued for a library described in Subsection (5)(a) to purchase a site, or construct or furnish a building, the city may levy taxes sufficient for the payment of the bonds and any interest on the bonds. (c) The city shall, for the taxes described in Subsection (5)(a) or (b): (i) levy and collect the taxes in the same manner as other general taxes of the city; and (ii) deposit revenues from the tax into a city library fund. (d) The city library fund described in Subsection (5)(c) shall receive a portion of: (i) the statewide uniform fee described in Section 59-2-405, in accordance with the procedures established in Section 59-2-405; (ii) the statewide uniform fee described in Section 59-2-405.1, in accordance with the procedures established in Section 59-2-405.1; (iii) the uniform statewide fee described in Section 59-2-405.2, in accordance with the procedures established in Section 59-2-405.2; (iv) the uniform statewide fee described in Section 59-2-405.3, in accordance with the procedures established in Section 59-2-405.3; and (v) the uniform fee described in Section 72-10-110.5, in accordance with the procedures established in Section 72-10-110.5.