Municipalities represent the third and lowest administrative level in Bosnia and Herzegovina, with 143 such units operating across the country. These local government bodies serve as the primary point of contact between citizens and the state, handling essential public services including primary education, local infrastructure maintenance, utilities management, urban planning, and basic healthcare facilities. Municipalities collect local taxes and fees to fund their operations, issue permits for construction and business activities, maintain birth and residency records, and manage public land within their jurisdiction. The specific powers and organization of municipalities vary depending on whether they fall under the Federation of Bosnia and Herzegovina or Republika Srpska, as each entity maintains its own legal framework for local self-government. Municipal councils, elected by local residents, oversee these administrative functions and adopt budgets and regulations relevant to their communities.