It's dependent on a given state's terminology. New York, for example, has villages. They're municipalities that fall within towns, but collectively offer additional services that the town does not. So I could live in the village of Pomona, in the town of Haverstraw, and I'd need to pay taxes to the village and the town separately.
It's dependent on a given state's terminology. New York, for example, has villages. They're municipalities that fall within towns, but collectively offer additional services that the town does not. So I could live in the village of Pomona, in the town of Haverstraw, and I'd need to pay taxes to the village and the town separately.