Virginia Code Title 42.1. Libraries § 42.1-33. Power of local governments to establish and support libraries

The governing body of any city, county or town shall have the power to establish a free public library for the use and benefit of its residents.  The governing body shall provide sufficient support for the operation of the library by levying a tax therefor, either by special levy or as a fund of the general levy of the city, county or town.  The word “support” as used in this chapter shall include but is not limited to, purchase of land for library buildings, purchase or erection of buildings for library purposes, purchase of library books, materials and equipment, compensation of library personnel, and all maintenance expenses for library property and equipment.  Funds appropriated or contributed for public library purposes shall constitute a separate fund and shall not be used for any but public library purposes.