Municipalities constitute the second and lowest tier of administrative division in Georgia, with 79 such units currently in operation across the country. These local government bodies exercise authority over municipal services including urban planning, local infrastructure maintenance, waste management, and public transportation within their jurisdictions. Municipalities are responsible for managing local budgets, collecting certain taxes and fees, and providing essential services directly to residents. Each municipality operates through an elected council (sakrebulo) and an executive body headed by a mayor or gamgebeli, depending on the municipality's classification as either a self-governing city or community. This administrative structure enables localized decision-making on matters affecting daily life while operating within the broader framework established by Georgia's regional governments and national legislation.