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 license for their motor vehicles at the same time they obtain their state license. The payment will be evidenced by an emblem, sticker, or decal, the design of which will be determined by the county commission, with costs covered by the county's general funds. Additionally, the county clerk will charge a fee of one dollar for each license issued and for any replacement decals.

The bill also outlines the allocation of the collected special wheel or privilege tax, stating that 100% of the funds, excluding clerk's fees, will initially go into the county general fund. These funds can be used for authorized general fund purposes or transferred to the county capital projects fund for school construction and other facilities, or to the county debt service fund for debt payments related to these projects. The act 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.