Sec. 12. (a) Except as provided in subsection (b), in the case of a county that contains a consolidated city, the city-county council may appropriate money derived from the surtax to the department of transportation established by IC 36-3-5-4 for use by the department under law. The city-county council may not appropriate money derived from the surtax for any other purpose.
(b) Beginning July 1, 2025, the city-county council must appropriate money derived from the surtax for the purposes allowed under IC 8-14-1-4(c).