Doniphan County is served by a Board of County Commissioners. In it, there is one elected official from each of three districts. The commissioners serve four-year terms. The 2nd and 3rd district elections happen two years after the 1st district election. The board is responsible for making the county's policies, procedures, and budgets. They also oversee functions of their respective road and bridge shops. The county has used county planning and zoning codes. The cities are governed by mayors and city councils. Government services are paid for through a sales tax, property tax, and an "ad valorem tax" mill levy.