An Act authorizing counties to impose sales and use, optional local cigarette taxes, occupancy, personal income or earned income and net profits taxes; authorizing municipalities to impose personal income, earned income and net profits taxes; authorizing school districts to impose personal income, earned income and net profits taxes; providing for the levying, assessment and collection of such taxes; providing an additional homestead exemption for certain qualified persons; and providing for the powers and duties of the Department of Community and Economic Development, the Department of Revenue and the State Treasurer.