Read this: Municipalities (Gemeinden): Every rural district and every Amt is subdivided into municipalities, while every urban district is a municipality in its own right. There are (as of 6 March 2009[update]) 12,141 municipalities, which are the smallest administrative units in Germany. Cities and towns are municipalities as well, also having city rights or town rights (Stadtrechte). Nowadays, this is mostly just the right to be called a city or town. However, in former times there were many other privileges, including the right to impose local taxes or to allow industry only within city limits.

What are only rural districts divided into?
What is the answer? (If it cannot be answered, return "unanswerable")
unanswerable