Maryland
While generally a "town" is usually considered a smaller entity than a city, legally they are exactly the same as far as Maryland law is concerned. With the exception of the Independent city of Baltimore (which is a special case), in Maryland, there is no difference between a "city" and a "town," it is simply part of the name that was chosen to designate an incorporated municipality. It's essentially the same as a corporate business entity choosing to have a name with "incorporated" or with "corporation", both terms mean the same thing.
Read more about this topic: Town, By Country, United States