Flags and arms of cantons of Switzerland abandoned the use of the term "half-canton" as an official designation, so that the official number of cantons became 26 - the former half-cantons being now referred to as "cantons with half a cantonal vote" officially, even though they are still commonly referred to as" half-cantons". With the exception of Lucerne, Schwyz and Ticino, the cantonal flags are simply transposed versions of the cantonal coats of arms. In case of Lucerne and Ticino, whose flags consist of fields of different colours divided per fess (horizontally), the coats of arms are of the same colours divided per pale (vertically). The coat
Municipalities of Switzerland municipal parliament, depending on the size of the municipality, and on cantonal and municipal law. In some cantons, foreigners who have lived for a certain time in Switzerland are also allowed to participate in municipal politics. As at the cantonal and federal level, citizens enjoy political rights, including direct democratic ones, in their municipality. Municipalities are financed through direct taxes (such as income tax), with rates varying more or less within a framework set by the canton (see Taxation in Switzerland). As among the cantons, there is a tax transfer among the municipalities to balance various levels of tax income.