§ 19-3303.  Deposit and Distribution of Tax Revenues.
   (1)   The Department shall collect the tax from vehicle rental companies and deposit the revenues received from the tax in a special fund established for purposes set forth herein.
   (2)   The special fund established under subsection (1) shall be used solely for the payment of the costs of capital projects, which costs may include, without limitation, lease payments or service agreements with authorities for capital projects and debt service on bonds issued for capital projects.