(a) (1) Any revenue generated under §§ 12-10-318 -- 12-10-321 may be expended only in direct connection with the provision of 911 services and only for the following purposes:

(A) The engineering, installation, and recurring costs necessary to implement, operate, and maintain a 911 telephone system;

(B) The costs necessary for forwarding and transfer capabilities of calls from the 911 public safety communications center to dispatch centers or to other 911 public safety communications centers;

(C) Engineering, construction, lease, or purchase costs to lease, purchase, build, remodel, or refurbish a 911 public safety communications center and for necessary emergency and uninterruptable power supplies for the center;

(D) Personnel costs, including salary and benefits, of each position charged with supervision and operation of the 911 public safety communications center and system;

(E) Purchase, lease, operation, and maintenance of consoles, telephone and communications equipment owned or operated by the political subdivisions and physically located within and for the use of the 911 public safety communications center, and radio or microwave towers and equipment with lines that terminate in the 911 public safety communications center;

(F) Purchase, lease, operation, and maintenance of computers, data processing equipment, associated equipment, and leased audio or data lines assigned to and operated by the 911 public safety communications center for the purposes of coordinating or forwarding calls, dispatch, or recordkeeping of public safety and private safety agencies for which the 911 public safety communications center is the public safety answering point and to provide information assistance to those agencies;

(G) Supplies, equipment, public safety answering point personnel training, vehicles, and vehicle maintenance, if such items are solely and directly related to and incurred by the political subdivision in mapping, addressing, and readdressing a 911 system; and

(H) Training costs and all costs related to training under this subchapter.

(2) Nothing in this subsection shall be interpreted or construed as authorizing a political subdivision to purchase emergency response vehicles, law enforcement vehicles, or other political subdivision vehicles from such funds.

(b) Expenditure of revenue generated by §§ 12-10-318 -- 12-10-321 for purposes not identified in this section is prohibited.

(c) Appropriations of funds from any source other than §§ 12-10-318 -- 12-10-321 may be expended for any purpose and may supplement the authorized expenditures of this section and may fund other activities of the 911 public safety communications center not associated with the provision of emergency services.