(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).

(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;

(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;

(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.