Municipalities constitute the second and lowest tier of local government in Greece, with 333 such entities currently in operation following the Kallikratis reform of 2010. These administrative divisions serve as the primary unit of local governance, directly responsible for delivering essential public services to residents. Greek municipalities handle a wide range of functions including urban planning, waste management, local infrastructure maintenance, public transportation, social services, and the operation of schools and cultural facilities. Each municipality is governed by an elected mayor and municipal council who make decisions on local budgets, taxation, and policy implementation. As the administrative level closest to citizens, municipalities manage day-to-day civic matters and serve as the main point of contact between residents and the Greek state for most local concerns.