The Kenai Peninsula Borough was incorporated in 1964 as a second-class borough under the authority of the State of Alaska Borough Act of 1961. The Borough's governmental responsibilities are comparable to those of a county. The borough-wide government is based in Soldotna, consisting of a strong mayor and an assembly of representatives from all areas of the Borough. They collect sales and property taxes and provide services such as road maintenance, waste collection facilities, emergency services and major funding for public schools