What is the difference between a city and a town?

In most places in the U.S. a town, village, community, or neighborhood is simply an unincorporated community with no governmental powers. Usually, county governments provide services to these unincorporated communities. Some states do have official designations of "towns" that include limited powers.

Generally in the urban heirarchy, villages are smaller than towns and towns are smaller than cities but each country has its own definition of a city and an urban area.