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's municipal structure consists of multiple types of local governments: cities are classified under three categories - home rule, first-class, and second-class - whereas boroughs are categorized into four levels - home rule, first-class, second-class, and third-class. The distinction between these classifications is the level of authority and responsibility for delivering services and imposing taxes.