Nicaragua's 153 municipalities constitute the second and final level of the country's administrative division system, serving as the primary units of local government below the departmental level. Municipalities function as the main administrative bodies responsible for delivering essential public services to citizens, including waste management, local infrastructure maintenance, public markets, and community development programs. Each municipality is governed by a municipal council and mayor, who handle local taxation, urban planning, and the implementation of national policies at the community level. These administrative units vary considerably in size and population, ranging from small rural municipalities to larger urban centers, but all share similar governmental responsibilities and legal frameworks established by Nicaragua's municipal law.