A municipal district is an administrative entity comprising a clearly defined territory and its population. It can refer to a city, town, village or a small grouping of them, or a rural area. Following the Putting People First, Action Programme for Local Government and the Local Government Reform Act 2014. Municipal Districts for the new tier of local governance at sub-county level. The first election to the new Municipal Districts was in June 2014, where councillors were elected simultaneously in local electoral areas to both a Municipal Districts and County Council.