Communes represent the second and lowest administrative level in Luxembourg's two-tier territorial organization, with 102 communes currently existing across the country. These municipalities function as the primary unit of local government, responsible for delivering essential public services to residents including primary education, local infrastructure maintenance, waste management, and urban planning. Each commune operates through an elected communal council and a mayor (bourgmestre), who implement local policies within the framework of national legislation. Communes manage their own budgets, levy local taxes, and maintain civil registers for births, deaths, and marriages. They also oversee local police services, public transportation at the municipal level, and cultural facilities such as libraries and community centers. The size of communes varies considerably, from the capital Luxembourg City with over 130,000 inhabitants to small rural communes with fewer than 1,000 residents.