Which tax is administered and collected by county and city governments?

1. Identify the question: The question asks to identify which type of tax is administered and collected by county and city governments.
2. Analyze the options:
A. Excise tax: These are taxes on specific goods or services, often levied by federal or state governments (e.g., taxes on gasoline, alcohol, tobacco).
B. Estate tax: This is a tax on the transfer of property after a person's death. It is typically levied by federal and some state governments.
C. Property tax: This is a tax on the value of real estate and other property. It is a primary source of revenue for local governments, including counties and cities.
D. General sales tax: This is a tax on the sale of goods and services. While states often levy sales taxes, some cities and counties may also impose local sales taxes, but property tax is more universally and primarily administered and collected by these local entities.
3. Determine the correct answer: Based on the analysis, property tax is the tax most directly and consistently administered and collected by county and city governments as a major source of local funding.
4. Select the corresponding option: Option C, 'property tax', aligns with this understanding.