@deric, that depends all upon how that municipality is 'acting' (capacity). when a government or department/agent ceises to act as such and does so act as a corporation, it IS at that time A corporation.
same as when your employer with holds taxes, or requests a tax ID, it is ACTING as an agent, and therefore 'subject' to those laws applicable...
Printed copy · Anthology Volume 1, page 939Printed copy from The Tender For Law Anthology, Volume 1, page 939 (printed 14 June 2014). Added by this site; not part of the Facebook export.