authorizing certain counties to impose a sales, use and occupancy tax for school district and farmstead property tax relief; providing for the levying, assessment and collection of sales, use and occupancy taxes and for the powers and duties of the Department of Revenue; authorizing certain counties and political subdivisions to impose a personal income tax for homestead and farmstead property tax reduction; and providing for the levying, assessment and collection of income taxes and for the powers and duties of the Department of Revenue