In the Philippines, a municipality is a local government unit (LGU), also known as a town. It is distinct from a city and is organized under the province it belongs to. Municipalities are further divided into barangays, the smallest political units.
A municipality is created by an act of Congress or through the Local Government Code.
It must meet certain criteria, such as population size, income, and land area, as mandated by law.
Once established, it has its own local government with elected officials (mayor, vice mayor, and municipal councilors).
The executive branch is headed by a mayor.
The legislative branch is called the Sangguniang Bayan (municipal council).
There are appointed municipal officials such as treasurer, assessor, health officer, and others fulfilling various administrative roles.
Municipalities in the Philippines are classified based on their average annual income over the last four fiscal years. The classes are:
1st Class: Municipalities with the highest income bracket.
2nd Class
3rd Class
4th Class
5th Class
6th Class: Municipalities with the lowest income bracket.
These classifications help determine the municipality’s budget, administrative responsibilities, and development priorities.
Municipalities enjoy a degree of local autonomy but remain under provincial supervision.
They are responsible for local services such as health, sanitation, infrastructure, and ordinances.
They have the power to create and collect local taxes and fees.
This structure is defined by the Local Government Code of 1991 and supported by the 1987 Philippine Constitution, ensuring local governments can manage affairs effectively within their jurisdiction.
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