In this task, we ask you to rewrite a sentence in simple English without changing its general meaning. Essentially, you want to make the sentence easier to read by using simpler words, utilizing more straightforward sentence structures, and omitting non-essential information etc.

In most cases , the municipalities are the smallest administrative subdivisions of Belgium , but in municipalities with more than 100,000 inhabitants , on the initiative of the local council , sub-municipal administrative entities with elected councils may be created .
Usually , municipalities are the smallest subdivisions of Belgium , but in municipalities with more than 100,000 people living there , they get divided into districts .