Utah Code § 17-78-801

County tax for public planetarium
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(1) A county may annually levy a tax, not to exceed 0.00004 per dollar of taxable value of taxable
property in the county, for:
(a) the acquisition, construction, establishment, maintenance, and operation of a public
planetarium;
(b) funding a contract or a lease agreement for the operation and management of a county
planetarium;
(c) the provision of planetarium facilities and equipment; and
(d) other planetarium services.
(2) The tax described in Subsection (1) is in addition to all taxes levied by counties and is not
limited by the levy limitation imposed on counties by law.
(3) The taxes described in this section shall be levied and collected in the same manner as other
general taxes of the county and the revenue generated by the tax shall be deposited to a fund
to be known as the County Planetarium Fund.
Renumbered and Amended by Chapter 14, 2025 Special Session 1

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