Cantons serve as the second-level administrative divisions in Costa Rica's three-tier governance system, with 82 cantons currently subdividing the country's seven provinces. Each canton functions as a municipality governed by an elected municipal council and mayor, holding responsibility for local services including waste management, road maintenance, parks, and municipal infrastructure. Cantons collect local taxes and manage their own budgets to fund these services, though they coordinate with provincial and national authorities on broader regional matters. The cantonal system represents the primary level of local government that citizens interact with for permits, licensing, and community services. Cantons vary significantly in size and population, ranging from densely populated urban municipalities like San José to smaller rural cantons, each maintaining its own administrative center known as the cantonal head or cabecera.