The Municipalities, or local governments (kommuner), numbering 290, are tax levying, local authorities headed by elected assemblies, i.e. local councils. They are legally obligated to fund at least one public library, but they also fund other cultural activities, such as culture and music schools, theatres, art galleries, museums and popular cultural education. Funding comes mainly from locally derived municipal income, mainly taxes (additional resources may include regional and / or central- government grants).
Local governments provide 40% of the total public expenditure on culture.