From Tax Rates Wiki
A tax authority is an entity (usually a government) that has the authority to collect taxes inside a geographical boundary. In the United States, sales tax authorities can include states, counties, cities, districts, transit authorities, stadium zones and more, leading to overlapping boundaries and complex sales tax calculation.
Powers are given to municipal governments by the state and outlined in charters. Generally, authority of municipalities follow the Home Rule or Dillon's Rule or are conflicted. Each state determines what standard they will apply to municipality governance.
There are roughly 60,000 tax authorities in the United States, but not all of them are actively levying tax.
US Taxing Authorities
|Townships, Villages and other||25,000+|