Municipalities constitute the second and final level of local administration in Portugal, with 308 such divisions spanning the entire country. These entities serve as the primary unit of local government, responsible for delivering essential public services to residents within their territorial boundaries. Municipal governments handle matters including urban planning and zoning, local infrastructure maintenance, waste collection, water and sanitation services, municipal police, primary education facilities, cultural programs, and social services. Each municipality is governed by an elected municipal assembly and executive council, possessing both administrative autonomy and their own budgets derived from local taxes and central government transfers. The municipalities vary considerably in size and population, ranging from small rural communities to major urban centers like Lisbon and Porto.