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(1) For the purpose of this section, net revenue shall mean the revenue from the tax and penalties imposed by sections 3.465 through 3.489 remaining after providing for the cost of administration and any refunds and credits authorized herein.

(2) The net revenue shall be used only for the reconstruction, repair, maintenance, operation, and preservation of city-owned roads and streets within the city, roads and streets for which the city is contractually or legally obligated to operate and maintain, or roads and streets for which the city has accepted responsibility under intergovernmental agreement. No revenue shall be used for capacity-enhancing street improvements.

(Section 3.489 added by Ordinance No. 20278, enacted January 27, 2003, effective February 26, 2003.)