Eight of the 26 Cantons – Uri, Obwalden, Nidwalden, Glarus, Zug, Appenzell Innerrhoden, Basel-City and Geneva – have always existed without the district level of government. A number of further cantons have dispensed with the district level recently, Appenzell Ausserrhoden in 1995, Schaffhausen in 1999, St Gallen in 2003 and Lucerne in 2007. A number of further cantons are considering (or have already decided) an abolition of the district level in the future: Schwyz in 2006 voted on its abolition, but voted in favour of keeping the division. Bern in 2006 decided a reduction of its 26 districts to five administrative regions. Vaud decided a reduction from 19 to 10 districts. Valais is planning a similar reduction and in Thurgau, a reduction of eight to four districts is under discussion. Communes ( / / / ), also known as municipalities, are the smallest government division in Switzerland, numbering 2,636 as of 2009. While many have a population of a few hundred citizens, the largest cities such as Zürich or Geneva also have the legal status of municipalities. The area of the municipalities varies between 0.32 km² (Kaiserstuhl, Aargau and Rivaz, Vaud) and 439 km² (Scuol, Graubünden). Each canton defines their responsibilities. These may include providing local government services such as education, medical and social services, public transportation, and tax collection. The degree of centralization varies from one canton to another. Communes are generally governed by a council (sometimes called Municipality) headed by a mayor as executive and the town meeting as legislature. Most cantons leave the option to larger municipalities to opt for a city parliament. In some cantons, foreign persons that have dwelled for a certain time in Switzerland are also allowed to participate in the municipal politics. Swiss citizenship is based on the citizenship of a municipality. Every Swiss is citizen of one or several municipalities (i.e. the place of origin, "lieu d'origine", "Heimatort"). Communes are financed through direct taxes (e.g. income tax), with rates varying more or less within a framework set by the canton. Many municipalities are having difficulties maintaining the civil services they need to perform the duties they are required to do. In an effort to reduce expenses, many municipalities are combining together (through mergers or the creation of special-purpose districts).