(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.
- (3) In addition to the uses described in Subsection (1), for any revenue generated by a sales and use tax imposed under Section 59-12-2219 that is not contractually obligated for debt service, the percentage described in Subsection 59-12-2219(11) shall be made available for public transit innovation grants as provided in Title 72, Chapter 2, Part 4, Public Transit Innovation Grants.
Amended by Chapter 452, 2025 General Session