Incorporated cities are officially recognized municipalities that have their own local government and defined boundaries. This status allows them to create and enforce laws, collect taxes, and provide services such as police, fire protection, and public works. The process of incorporation typically involves a petition and approval from the state government. These cities can vary in size and population, ranging from small towns to large urban areas. Examples of incorporated cities include Los Angeles, Chicago, and Austin. Each city operates under its own charter, which outlines its governance structure and powers.