(a)

(1) All tax and other county-appropriated funds of the county public library shall be in the custody of the county treasurer and shall constitute a separate fund, to be known as the "county public library fund".

(2)

(A) A county that supports a county public library or library system with a library tax under Arkansas Constitution, Amendment 38, shall by ordinance of the quorum court of the county levy a tax at a millage rate approved by the voters on all taxable property within the county to be used for the support, operation, and maintenance of the public library or public library system located in the county.

(B) As used in Arkansas Constitution, Amendment 38, "maintaining and operating" a public county library or a county library service or system includes the:

(i) Repair and upkeep of property and equipment;

(ii) Overhead and ongoing costs; and

(iii) General and administrative expenses.

(C) Except as otherwise provided in the ordinance, "maintaining and operating" includes without limitation:

(i) Postage, telephone, and Internet services;

(ii) Printing;

(iii) Library-owned motor vehicle expenses;

(iv) Advertising;

(v) Minor and major repairs;

(vi) Maintenance contracts;

(vii) Lawn care services;

(viii) Utilities and fuel;

(ix) Rent and lease payments;

(x) Insurance premiums;

(xi) Association and membership dues;

(xii) Contractual services not otherwise classified;

(xiii) Consumable supplies, materials, and commodities;

(xiv) Court costs;

(xv) Equipment not capitalized;

(xvi) Applicable petty cash reimbursements, laundry, and taxes;

(xvii) Travel, subsistence, meals, lodging, and transportation of county library employees or officials traveling on official business; and

(xviii) Such other items and expenses as may be considered maintaining and operating a public county library or a county library service or system under Arkansas Constitution, Amendment 38.

(3) In addition to the levy authorized by this section, the quorum court in a county may appropriate from any available funds for the support, operation, and maintenance of a public library or public library system located in the county.

(4) Further, the quorum court in a county may appropriate from the county funds and any other available funds for the support, operation, and maintenance of a regional public library system in which the county has agreed to participate in coordination with the libraries of other counties and other cities.

(b)

(1) Funds received by the county public library by gift, bequest, devise, or donation or from fees or fines may remain in the custody of the county library board, if a board has been created, or deposited with the county treasurer for the county public library fund if the county library board so chooses or if a board has not been created.

(2) Funds retained by the county library board shall be used by it for the establishment, expansion, construction, maintenance, and operation of the county library.

(c)

(1) No claim against the fund shall be approved by the county court until acted upon by the governing library board, if a governing library board has been created, and payment authorized by the governing library board.

(2) When certified as a valid claim by the governing library board, the claim shall be acted upon as all other claims against the county.

(3) (A) (i) Pursuant to an ordinance adopted by the quorum court at the request of the governing library board, the governing library board may certify to the county treasurer a claim against the fund for an amount equal to the undistributed balance of the fund.

(ii) The ordinance shall specify the frequency that the claim may be made. The frequency shall not be more than monthly.

(B) The claim shall be acted upon as all other claims against the county.

(C) When the claim is paid, the funds shall be in the custody of the governing library board and shall be subject to expenditure pursuant to an appropriate resolution or budget adopted by the governing library board.