Funds can only be spent on “transportation purposes”. (See O.S.G.A 48-8-260(5))
(5) “Transportation purposes” means and includes roads, bridges, public transit, rails, airports, buses, seaports, including without limitation road, street, and bridge purposes pursuant to paragraph (1) of subsection (b) of Code Section 48-8-121(see below), and all accompanying infrastructure and services necessary to provide access
to these transportation facilities, including new general obligation debt and other multiyear obligations issued to finance such purposes. Such purposes shall also include the retirement of previously incurred general obligation debt with respect only to such purposes, but only if an intergovernmental agreement has been entered into
under this article.
Code Section 48-8-121(b)(1)
If the resolution or ordinance calling for the imposition of the tax specified that the proceeds of the tax are to be used in whole or in part for capital outlay projects consisting of road, street, and bridge purposes, then authorized uses of the tax proceeds shall include:
(A) Acquisition of rights of way for roads, streets, bridges, sidewalks, and bicycle paths; (B) Construction of roads, streets, bridges, sidewalks, and bicycle paths;
(C) Renovation and improvement of roads, streets, bridges, sidewalks, and bicycle paths, including resurfacing; (D) Relocation of utilities for roads, streets, bridges, sidewalks, and bicycle paths;
(E) Improvement of surface-water drainage from roads, streets, bridges, sidewalks, and bicycle paths; and
(F) Patching, leveling, milling, widening, shoulder preparation, culvert repair, and other repairs necessary for the preservation of roads, streets, bridges, sidewalks, and bicycle paths.
(2) Storm-water capital outlay projects and drainage capital outlay projects may be funded pursuant to subparagraph (a)(1)(D) of Code Section 48-8-111 or in conjunction with road, street, and bridge capital outlay projects.