Detailed Instructions: This task is about writing a correct answer for the reading comprehension task. Based on the information provided in a given passage, you should identify the shortest continuous text span from the passage that serves as an answer to the given question. Avoid answers that are incorrect or provides incomplete justification for the question.
Q: Passage: The state is divided into 77 counties that govern locally, each headed by a three-member council of elected commissioners, a tax assessor, clerk, court clerk, treasurer, and sheriff. While each municipality operates as a separate and independent local government with executive, legislative and judicial power, county governments maintain jurisdiction over both incorporated cities and non-incorporated areas within their boundaries, but have executive power but no legislative or judicial power. Both county and municipal governments collect taxes, employ a separate police force, hold elections, and operate emergency response services within their jurisdiction. Other local government units include school districts, technology center districts, community college districts, rural fire departments, rural water districts, and other special use districts. Question: Who can collect taxes in Oklahoma?
A:
Both county and municipal governments