Section 30(1) in The Karnataka Public Libraries Act, 1965
(1)With effect from the date of commencement of this Act,-(a)a library cess in the form of a surcharge on,-(i)tax on lands and buildings;(ii)tax on entry of goods into the local area for consumption, use or sale therein;(iii)tax on vehicles;(iv)tax on professions, trades, calling and employments;shall be levied in the area within the jurisdiction of every City Library Authority under the relevant laws relating to local authorities providing for the levy of such taxes, at the rate of three paise for every rupee of the taxes so levied;(b)a library cess in the form of a surcharge on tax on lands and buildings shall be levied in the area within the jurisdiction of every District Library Authority, under the relevant laws relating to local authorities providing for the levy of such tax at the rate of three paise for every rupee of the tax so levied.
