Section 59-12-2212.2 - Allowable uses of local option sales and use tax revenue(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: (v) traffic and pedestrian safety infrastructure, including:(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 3, Public Transit Innovation Grants.Amended by Chapter 498, 2024 General Session ,§ 5, eff. 7/1/2024.Added by Chapter 479, 2019 General Session ,§ 18, eff. 7/1/2019.