Each of the 22 billing authorities in Wales (the county and county borough councils) has its own local list for the purposes of calculating and issuing bills for properties in their area.
Mae gan bob un o'r 22 o awdurdodau bilio yng Nghymru (sef y cynghorau sir a'r cynghorau bwrdeistref sirol) ei restr leol ei hun at ddibenion cyfrifo ac anfon biliau ar gyfer eiddo yn ei ardal.