Alaska has several types of borough governments and city governments: cities are divided into home rule, first class and second class cities. Boroughs are divided into home rule, first class, second class, and third class boroughs. The difference between these levels of organization (i.e., home rule, first class, second class and so on) is that some boroughs and cities have greater responsibility to provide certain kinds of services, and greater power including greater authority to tax.
Alaska has various forms of municipal governments and local government structures: cities are categorized into home rule, first-class, and second-class municipalities. Boroughs are classified into home rule, first-class, second-class, and third-class administrative divisions. The distinction between these levels of governance lies in the varying degrees of responsibility for providing services and the corresponding authority to tax.