Prohibits the state librarian from disbursing funds to libraries that offer obscene materials to children

HB 2408 establishes a new tax requirement for venues and entities that pay nonresident entertainers and professional athletes more than $300, mandating a 2% withholding of their compensation. The bill defines these groups to include performers and athletes from outside the state, while exempting tax-exempt organizations that do not directly benefit from the performance. Collected taxes are remitted to the state revenue director, and the responsible payers are treated as employers for penalty and interest purposes if they fail to comply. Additionally, the legislation directs a portion of the estimated tax revenue generated from these withholdings to several state trust funds, including one specifically designated for public libraries.