Seksyen 2 Akta Kerajaan Tempatan 1976 (Akta 171) mentakrifkan PBT sebagai Majlis Bandaraya, Majlis Perbandaran atau Majlis Daerah manakala bagi Wilayah Persekutuan, PBT ditakrifkan sebagai Datuk Bandar Kuala Lumpur seperti yang dinyatakan di bawah Seksyen 3 Akta Ibu Kota Persekutuan 1960.
"Local Authority" means :
a City Administration named in Part I of the First Schedule;
a Municipal Council named in Part II of the First Schedule;
a District Council named in Part III of the First Schedule;
Lembaga Kemajuan Bintulu (BDA) turut dimasukkan dalam (b) di atas.
"Authority" means any District Council, Town Board or Municipal Council established under the provisions of Section 3.
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