As defined in 31 CFR part 215, a City is any unit of general local government. (1) Which: (A) Is classified as a municipality by the United States Bureau of the Census; or (B) Is a town or township which, in the determination of the Secretary of the Treasury, (i) Possesses powers and performs functions comparable to those associated with municipalities, (ii) Is closely settled, and (iii) Contains within its boundaries no incorporated places as defined by the United States Bureau of the Census; and (2) Within the political boundaries of which five hundred or more persons are regularly employed by all agencies of the federal government.