The fees that are collected can only be used to pay for new buildings, land or equipment that has a value of $10,000 or more and a life expectancy of 10 years or more. Some examples are as follows:
- New buildings used for police or fire stations.
- Addition to existing fire or police buildings.
- Fire engines, ladder trucks and other large specialty vehicles.
- Specialized police vehicles such as the Mobile Operations Center or tactical response vehicles.