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Districts are a form of local government in several countries.

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England Districts are the most recognisable form of local government in large parts of England. For those areas which retain two-tier local government, districts usually form the lower tier of that arrangement, with counties forming the upper tier. Districts tend to have responsibility for a number of areas including:

Each district raises taxes from residents on behalf of itself, and the upper tier authority through the Council Tax. It also raises income from business through the Non-Domestic Rates[?] system, which is co-ordinated nationally.

Germany A district ("Kreis") is a subdivision of a Regierungsbezirk, an administrative region (or, in those states that do not contain administrative regions, of a state). See also: list of German districts.

Thailand A district ("amphoe") is a subdivision of a Province ("changwat") in Thailand. Some provinces also contain sub-districts ("king amphoe"), which are smaller then the average district.

Japan A district (gun in Japanese) is a local administrative unit comprising towns[?] and villages[?] but not cities[?]. See district (japan) for more complete discription.

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