It has the power to collect taxes (in the form of assessment tax), to create laws and rules (in the form of by-laws) and to grant licenses and permits for any trade in its area of jurisdiction, in addition to providing basic amenities, collecting and managing waste and garbage as well as planning and developing the area under its jurisdiction. Local authorities in Malaysia are generally under the exclusive purview of the state governments and headed by a civil servant with the title Yang Di-Pertua (President). Local government areas and the boundaries is usually consistent with district boundaries but there are some places where the boundaries are not consistent and may overlap with adjoining districts especially in urbanised areas.