In a state law context, some U.S. state codes define “municipality” more widely, from the state itself to any political subdivisions given jurisdiction over an area that may include multiple populated places and unpopulated places.
Types of municipalities within Canada include cities, district municipalities, municipal districts, municipalities, parishes, rural municipalities, towns, townships, villages, and villes among others. The Province of Ontario has different tiers of municipalities, including lower, upper, and single tiers.
Here, the “LGA Structure covers only incorporated areas of Australia. Incorporated areas are legally designated parts of states and territories over which incorporated local governing bodies have responsibility.”
In some countries, the Spanish term ayuntamiento, referring to a municipality’s administration building, is extended via synecdoche to denote the municipality itself. In Moldova and Romania, both municipalities (municipiu; urban administrative units) and communes (comună; rural units) exist, and a commune may be part of a municipality.
Municipalities may have the right to tax individuals and corporations with income tax, property tax, and corporate income tax, but may also receive substantial funding from the state. In some European countries, such as Germany, municipalities have the constitutional right to supply public services through municipally-owned public utility companies.
A municipality can be any political jurisdiction from a sovereign state, such as the Principality of Monaco, to a small village, such as West Hampton Dunes, New York.