7-16-2108. Authorization to levy tax and establish fund for establishment and maintenance of programs and employee training for day-care facilities. (1) The governing body of a county, city, town, or municipality may in its discretion establish a fund to establish and maintain programs for the operation of licensed day-care centers and homes within the geographic boundaries of the governing body by a levy of up to 1 mill on each dollar of taxable property of said governing body. The tax levy shall be in addition to all other tax levies.
     (2) The governing body shall have the power, by resolution, to make expenditures from the fund as it may from time to time determine, provided that expenditures shall be made solely for the establishment, maintenance, and development of programs for and training of operators and employees of day-care centers and homes.

     History: En. Sec. 1, Ch. 244, L. 1983.