| A | B |
| Bond Rating | Measures how much faith the financial community has in the state’s financial ability |
| City Manager | professionals trained to manage city services in a nonpartisan manner |
| Commission | Elected body that holds executive and legislative powers |
| Council-Manager System | chief executive is appointed by the legislature |
| Governor | Elected chief executive of the state |
| Income Tax | Tax placed on a variety of types of income |
| Initiative | Procedure for proposing and enacting state and local laws |
| Jury Pool | A group of people who might be chosen to serve in a trial |
| Mayor-Council System | Separately elected chief executive and legislature |
| Megalopolis | Bordering metropolitan areas |
| Metropolitan Area | Urban area made up of a central city, its suburbs, and surrounding areas |
| Municipality | Cities, towns, and villages with a state charter outlining their authority |
| Property Tax | Tax levied on the value of certain kinds of properties |
| Recall | A special election to remove an elected official from office before the end of their term |
| Referendum | A popular vote on a proposal that had already been considered by the legislature |
| Rural Area | Area of low population density; farms, ranches, small towns |
| Sales Tax | Tax placed on the sale of a good or service charged as a percentage |
| Severance Tax | Taxes placed on extractions of nonrenewable resources |
| Sin Tax | Meant to discourage the purchase of certain goods |
| Special District | Units of government that perform a single service |
| Suburb | Residential area surrounding cities |
| Township | Communities established in parts of the Middle Atlantic (New Jersey, New York, Pennsylvania) |
| Urban Area | Area of high population density; cities |