Tax hikes are coming in several Utah cities, counties and school districts - ranging from a few dollars to more than $100.

Most of the state's taxing entities are not raising taxes, but some are, saying they need more money to cover education, operations, library services or economic development.

''We don't have enough income to do anything,'' says Mervin Thompson, mayor of the Cache County town of Clarkston, which raised taxes by 75 percent, or about $81 a year on a $150,000 home.

''Our roads are falling apart. We haven't got enough storage for water. We need a new fire station. We're trying to fix some of those things.''

Clarkston is not alone. More than 20 school districts, 13 cities, four counties and eight special-service districts raised taxes this year, according to the Utah Taxpayers Association (UTA).

In some areas, residents are getting a double, or triple, dose with tax hikes from counties and school districts. Sanpete County, for example, raised taxes in 2003 by $96 a year on a $200,000 home and the North Sanpete School District this year hopes to increase its levy by $30 a year on a $200,000 home, UTA reported in its August newsletter.

Salt Lake City raised its library tax by about $22 on a $200,000 home, the school board hiked its levy by $22.55 and the mosquito-abatement fee by $7.48.

The hikes are tough for taxpayers already strapped for cash, according to group Vice President Mike Jerman.

''It's not just the ones that have been approved, but it's also the ones that will be on [the ballot] in November,'' Jerman said, noting that several propositions in the general election will ask for voters to approve more tax increases.

Those proposals include cultural taxes in Davis and Weber counties, a potential transportation tax in Utah County and a statewide question on whether to approve an open-space fund. Davis County officials also are talking about an increase to build a new jail, and the state Legislature next year could boost the tax rate on gasoline.

Jerman cites his association's own statistics that rank Utah as the third highest-taxed state when adding in all the fees and taxes.

But there are many reasons a taxing entity wants to take a bigger bite out of your wallet, says Roger Tew, a former member of the State Tax Commission and a tax analyst for the the Utah League of Cities and Towns.

Part of it is that cities have relied on other revenues, such as sales taxes, to provide the essential services, but those revenues are not growing or are drying up.

''Suddenly you're faced with a situation where you say, 'Hey, we can't survive on sales-tax revenues,' '' Tew said. ''In the case of local governments and even school boards, they have avoided having to [raise] property taxes for a long time. There are a lot of different reasons cities are doing this, but in general, you've got to cover your service demands.''

As for the tiny town of Clarkston, population 688, where there is no gas station or grocery store, the mayor says it becomes a necessary evil to raise residential taxes to keep the town running.

"We're just like every other little farming community that lives like everyone else, has laws like everyone else," Thompson said.

"And we need money like everyone else."

tburr@sltrib.com