Is Bayburt a City or a Village?

According to Turkish Daily News 80% of the tax collected in Turkey originates from 4 cities: Istanbul (43%), Kocaeli (15%), Ankara (12%), and Izmir (10%). Here is the rest of the article:

Meanwhile Bayburt, located approximately 781 kilometers northeast of Ankara, made the lowest tax payment in the first half of the year. By paying YTL 8.89 million, Bayburt had only 0.01 percent share in the country's total tax revenue.

While the government foresees collecting YTL 171.21 billion in taxes, the tax revenue for the first six months of the year added up to YTL 82.75 billion.

The biggest portion of the tax revenue was obtained through motor vehicle taxes, or MTV. Some YTL 2.16 billion in taxes was collected just from motor vehicle users.

Some YTL 19.78 billion was collected from private consumption taxes, or ÖTV, while YTL 8.44 billion was collected in value added tax.

Ekonomix here. The total tax collected from Bayburt is only $7 million!!! Are you kidding me? This is one of the peculiarities of Turkey. Is Bayburt a city or a village?