Answer: The answer is the federal government.
Step-by-step explanation: We are asked the type of government which relies the most on income tax.
We know that the federal government occupies the majority of the income tax base by receiving 87 percent of all income tax revenue in FY 2006.
The federal government does not levy a general sales tax, nor does it tax property. In fact, it relies almost entirely on income taxes for its collections.
Thus, the answer is the federal government.