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Maryland (all local taxes reported on state income tax form): All counties, and the independent city of Baltimore; Michigan: Many cities, including Detroit, Lansing, and Flint (most income above a certain annual threshold; reported on form issued by imposing city or on separate state form 5118/5119/5120 in the case of Detroit)
Other forms of local government are also provided by statute. [3] Virginia limits the authority of cities and counties to enact ordinances by what is known as the Dillon's Rule. Counties and cities may only pass laws expressly allowed by the state legislature or which are necessary to effect powers granted by the state. [4]
The term "commonwealth" is used interchangeably with the term "state" in the Constitution of Vermont, [11] but the act of Congress admitting that state to the Union calls it "the State of Vermont." Delaware was primarily referred to as a "state" in its 1776 Constitution ; however, the term commonwealth was also used in one of its articles.
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Virginia, officially the Commonwealth of Virginia, [a] is a state in the Southeastern and Mid-Atlantic regions of the United States between the Atlantic Coast and the Appalachian Mountains. The state's capital is Richmond and its most populous city is Virginia Beach .
The ANSI alphabetic state code is the same as the USPS state code except for U.S. Minor Outlying Islands, which have an ANSI code "UM" but no USPS code—and U.S. Military Mail locations, which have USPS codes ("AA", "AE", "AP") but no ANSI code.
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Virginia counties and cities by year of establishment. The Commonwealth of Virginia is divided into 95 counties, along with 38 independent cities that are considered county-equivalents for census purposes, totaling 133 second-level subdivisions. In Virginia, cities are co-equal levels of government to counties, but towns are part of counties.
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