unit of local government
(1) Unit of local government The term “unit of local government” means— (A) a county, township, city, or political subdivision of a county, township, or city, that is a unit of local government as determined by the Secretary of Commerce for general statistical purposes; (B) any law enforcement district or judicial enforcement district that— (i) is established under applicable State law; and (ii) has the authority, in a manner independent of other State entities, to establish a budget and raise revenues; and (C) the District of Columbia and the recognized governing body of an Indian tribe or Alaskan Native village that carries out substantial governmental duties and powers.