of January 1, 2018, 66 of the state's 72 counties also maintain their own sales tax separate from the state for items such as local county road maintenance, usually averaging around .1-.5% in addition to the state 5% sales tax (with Milwaukee, Ozaukee and Washington holding the highest rate at 5.6% due to the Miller Park stadium authority tax mentioned below). City In Wisconsin, a city is an autonomous incorporated area within one or more counties. It provides almost all services to its residents and has the highest degree of home rule and taxing jurisdiction of all municipalities. Cities are generally more urbanized than towns. As of 2015, Wisconsin had 190 cities. The home rule authority granted to cities allows them to make their own decision about their affairs, administration and much of their public policy, subject to state law. Cities can choose to hire a city administrator or city manager, instead of electing a mayor. In cities that have city administrators, the head of the common council may be referred to as mayor. Cities are governed by Common or City Councils consisting of the mayor or city manager and elected aldermen or council members. City officers include mayor or city manager, treasurer, clerk, attorney, and health officials. Cities may also, by their discretion, have an engineer, comptroller, assessors, street commissioner, and a board of public works. Cities in Wisconsin are divided into four classes: First class: Cities with 150,000 or more residents Second class: Cities with 39,000 to 149,999 residents Third class: Cities with 10,000 to 38,999 residents Fourth class: Cities with 9,999 or fewer residents There are exceptions to these classes, however; in order for a city to move from one class to the next, certain governmental changes need to take place and the mayor must publish a proclamation. For these reasons, Madison is a second class city, even though it exceeds the 150,000 resident threshold, and several cities with a population of over 10,000 are fourth class cities. In order to incorporate as a city, a community must have at least 1,000 citizens if it is in a rural area or 5,000 if it is in an urban area. Cities are able to expand their area by annexing land from towns when land owners request local service. Village In Wisconsin, a village is an autonomous incorporated area within one or more counties. It provides various services to