Municipalities (Gemeinden) constitute the third and lowest administrative level in Austria's territorial structure, with 2,117 such entities distributed across the country. These local government units serve as the primary point of contact between citizens and public administration, handling essential services including local infrastructure maintenance, zoning and land-use planning, primary education facilities, water supply, waste management, and civil registration. Each municipality operates with an elected council and mayor, possessing the authority to levy local taxes and adopt ordinances within the framework of federal and provincial law. The size of Austrian municipalities varies considerably, from small rural communities with fewer than 100 residents to Vienna, which holds the unique dual status of both municipality and federal province. Municipalities exercise significant autonomy in local matters while implementing decisions and regulations passed down from the federal and provincial levels.