The State of Pennsylvania has established 5 main types of governing municipalities that are incorporated and recognized within it's counties: cities (several classes), boroughs, townships (several classes), towns and home rule charters. There are 2,567 municipalities in the state.
A "Village", often identified by a roadside sign, is unincorporated, and is merely an historical locale without distinct boundaries.
Home rule municipalities, a newer form of municipality first authorized in 1968, may still call themselves cities, boroughs and townships, but their government structural is different from that of a municipality following traditional state guidelines for a city, borough or township (or town).
In 1870, Bloomsburg, the county seat of Columbia County was incorporated as a town, and since then has been recognized by state government publications as "the only incorporated town" in Pennsylvania. However, in 1975, McCandless Township, in Allegheny County adopted a home rule charter under the name "Town of McCandless". While it has the title of a town, it's structure is that of a home rule municipality.
Taxes on real estate are levied at the county, municipality, and school district levels. In addition, some local bodies assess a wage tax on personal income. Generally, the total wage tax rate is capped at 1% of income but some municipalities with home rule charters may charge more than 1%. Thirty-two of the Commonwealth's sixty-seven counties levy a personal property tax on stocks, bonds, and similar holdings. (Source: Wikipedia)
The following diagram illustrates the main local government entities with which a Pennsylvanian will interact:
Here are reference links providing more information related to Pennsylvania Municipalities:
Local Government Entities in Pennsylvania (PDF)
Pennsylvania Municipal Statistics (PDF)
Pennsylvania Municipalities Information
PA's Local Government Web Sites
PA State and Local Governments On the Internet
Pennsylvanians Online: Local PA Municipalities Directory
Home Rule and Municipal Government Resource Links (CELDF)
Pennsylvania eLibrary - the e-Library is an electronic database and clearinghouse of county and municipal land-use documents.
Pennsylvania Local Government Commission [Municipal Desktop]
NewPA: Pennsylvania Community and Economic Development
Pennsylvania's State Archives for Counties and Municipalities
Pennsylvania Archives by Footnote Catalog
PA State Data Sources
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