Senate Bill 1428, also known as House Bill 1406, amends Chapter 116 of the Private Acts of 2000 concerning Fayette County. The bill introduces a new provision regarding the collection of a special wheel or privilege tax by the county clerk, who will collect this tax concurrently with the state privilege tax for motor vehicles. The bill stipulates that residents must purchase the appropriate county license at the same time they obtain their state license, with the payment evidenced by a decal or sticker that must be displayed on the vehicle's license plate. The county clerk is entitled to a fee of one dollar for each license issued, in addition to the tax.

Furthermore, the bill outlines the allocation of the collected special wheel or privilege tax, stating that 100% of the funds, excluding clerk's fees, will be placed in the county general fund. These funds can be used for various authorized purposes, including school construction and other county facilities, as determined during the annual budget process. The bill requires a two-thirds vote from the legislative body of Fayette County for it to take effect, with provisions for immediate effectiveness regarding its approval process.