Counties are generally responsible for social services, such as child welfare, job training, and care of the elderly; and public land management, such as care of parks. Law enforcement and road maintenance are also administered by the county, in conjunction with local municipalities. As of January 1, 2018, 66 of the state's 72 also maintain their own sales tax separate from the state for items such as local county road maintenance, usually averaging around .1-.5% in addition to the state 5% sales tax (with Milwaukee, Ozaukee and Washington holding the highest rate at 5.6% due to the Miller Park stadium authority tax mentioned below).[3]