feat: category filtered by tags

[marcometz]

in classical/old category selects all categories are listed

• which do not have a single tag assigned
• or with a matching tag

So, new categories freshly created or imported, which do not have any tag, will be displayed on all select options as before.

The job page is an exception:

• only categories with the tag "generic_item_job" are displayed.
• only one category is selectable
• category name will be stored as before in payload field

SBB-140