With the enactment of the Local Government Code of 1991, the Local Government of Labason recognizes the Mayor as the Chief Executive of the town and directly responsible of the executive and administrative functions of the LGU.

On the other hand, the Vice Mayor heads the policy-making body of the local government as presiding officer of the Sangguniang Bayan.  The said august body is composed of eight (8) regular members, two (2) ex-officio members and one (1) presiding officers. The Office of the Vice Mayor, the Office of the Secretary to the Sangguniang Bayan and Sangguniang Bayan composed the Legislative Department of the LGU. 

Under the Executive Department, were various offices of the local government classified as line and the staff.  The line offices are those offices whose nature of functions and duties are technical and directly dealing with the clients or the residents of the municipality.  These are the offices of the Municipal Assessor, Municipal Treasurer, Municipal Agriculturist, Local Civil Registrar, Municipal Health Officer, Social Welfare Officer and Municipal Engineer.

On the other hand, staff offices are offices which provide the Chief Executive assistance in management functions.  Transactions dealt by these offices are connected with the local unity, other agencies and other offices within the bureaucracy.  These are the offices of the Municipal Accountant, Municipal Budget and the Municipal Planning and Development Coordinator.