Municipalities constitute the third and lowest administrative level in Switzerland, with 2,175 such entities currently in existence. These local government units handle essential public services including primary education, local infrastructure, water supply, waste management, and civil registration. Swiss municipalities possess significant autonomy under the country's federalist system, maintaining their own taxation powers and administrative authority within the framework of cantonal and federal law. The size and population of municipalities vary considerably, ranging from small Alpine villages with fewer than 100 inhabitants to major cities like Zurich and Geneva. Local governance typically operates through municipal councils and assemblies, with many smaller communes still practicing direct democracy through regular town meetings where citizens vote directly on local affairs and budgets.