local government
(3) For purposes of this subsection— (A) the local excess unemployment percentage is equal to the difference resulting from the subtraction of 4.5 percentage points from the local unemployment rate, but shall not be less than zero; (B) the local unemployment rate is equal to the rate of unemployment in the jurisdiction of the local government during the appropriated calendar quarter, as determined or assigned by the Secretary of Labor and reported to the Secretary (in the case of a local government for which the Secretary of Labor cannot determine a local unemployment rate, he shall assign such local government the local unemployment rate of the smallest unit or subunit of local government for which he has determined a local unemployment rate and within the jurisdiction of which such local government is located, unless— (i) the Governor of the State in which such local government is located has provided the Secretary of Labor with a local unemployment rate for such local government, and (ii) the Secretary of Labor finds that such local unemployment rate provided by the Governor has been determined in a manner consistent with the procedures and methodologies used by the Secretary of Labor in determining local unemployment rates, in which case the Secretary of Labor shall assign such local government the local unemployment rate provided by such Governor); (C) the local revenue sharing amount is the amount determined under sections 6701(a)(5), (7), (b)–(d), and 6708–6712 of title 31 1 for the most recently completed entitlement period, as defined under section 6701(a)(1) of title 31 ; 1 (D) the term “local government” means the government of a county, municipality, township, or other unit of government below the State which— (i) is a unit of general government (determined on the basis of the same principles as are used by the Bureau of the Census for general statistical purposes), and (ii) performs substantial governmental functions. Such term includes the District of Columbia and also includes the recognized governing body of an Indian tribe or Alaskan Native village which performs substantial governmental functions. Such term does not include the government of a township area unless such government performs substantial governmental functions.