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Local government means city or county government. Local government provides many local services such as police, road maintenance, street lights, courts and jails, schools, fire protection ,water works, sewers, animal control, libraries, sanitation, public records keeping, social relief services and trash disposal and parks and recreation. States usually limits the kinds of taxes that local government can levy. The usually collect taxes on real estate and personal property such as cars. They often collect a sales tax and special taxes on restaurants and hotels. They often levy taxes on utilities and pets.

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