Allowable uses of local option sales and use tax revenue.
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(1) Except as otherwise provided in this part, a county, city, or town that imposes a local option sales and use tax under this part may expend the revenue generated from the local option sales and use tax for the following purposes:
(a) the development, construction, maintenance, or operation of:
(i) a class A road;
(ii) a class B road;
(iii) a class C road;
(iv) a class D road;
(v) traffic and pedestrian safety infrastructure, including:
(A) a sidewalk;
(B) curb and gutter;
(C) a safety feature;
(D) a traffic sign;
(E) a traffic signal; or
(F) street lighting;
(vi) streets, alleys, roads, highways, and thoroughfares of any kind, including connected structures;
(vii) an airport facility;
(viii) an active transportation facility that is for nonmotorized vehicles and multimodal transportation and connects an origin with a destination; or
(ix) an intelligent transportation system;
(b) a system for public transit;
(c) all other modes and forms of conveyance used by the public;
(d) debt service or bond issuance costs related to a project or facility described in Subsections (1)(a) through (c); or
(e) corridor preservation related to a project or facility described in Subsections (1)(a) through (c).
(2) Any revenue subject to rights or obligations under a contract between a county, city, or town and a public transit district entered into before January 1, 2019, remains subject to existing contractual rights and obligations.