Municipalities constitute the second and final level of administrative division in El Salvador, with 262 municipalities distributed across the country's 14 departments. These local government units serve as the primary point of contact between citizens and the state, responsible for delivering essential public services including waste management, local infrastructure maintenance, public markets, and community parks. Municipal governments operate under elected councils headed by mayors who serve four-year terms. They handle local tax collection, issue business permits and licenses, maintain civil registries for births and deaths, and manage urban planning within their jurisdictions. Municipalities also coordinate local security efforts with national police forces and implement social programs at the community level. This administrative structure allows for decentralized governance, enabling local authorities to address region-specific needs while operating within the framework of national law and policy.