Which of the following relates to the commission form of local government?

The commission form of local government is characterized by a structure in which elected officials, typically called commissioners, hold both legislative and administrative authority. This means that the commissioners are responsible for making laws (legislative functions) as well as executing and managing the implementation of those laws (administrative functions). This dual role is a defining feature of the commission system, which aims for a more unified and streamlined approach to local governance where the decision-makers are also the implementers.

In contrast, other forms of local government may separate these functions, such as having a distinct executive branch led by a mayor or a city manager who handles administration, while a council or legislative body focuses solely on law-making. Therefore, the essence of option B accurately reflects this unique aspect of the commission form of local government, making it the correct choice.