city
(1) “city” means any unit of general local government which— (A) is classified as a municipality by the Bureau of the Census, or (B) is a town or township which, in the determination of the Secretary of the Treasury— (i) possesses powers and performs functions comparable to those associated with municipalities, (ii) is closely settled, and (iii) contains within its boundaries no incorporated places, as defined by the Bureau of the Census, within the political boundaries of which 500 or more persons are regularly employed by all agencies of the Federal Government;