In the USA, states are divided into counties (parishes in Louisiana) to make administration easier. The sheriff handles the law enforcement tasks for the county. Cities are incorporated subsections of counties that are self-governing; they take over some of those legal functions such as law enforcement by city departments like the police. There are also various other law enforcement entities such as the state police, highway patrol, or bureau of investigation. Each of those are considered law enforcement officers. Basically, the difference is jurisdiction; for example, the Seattle police department is responsible for the city, while the King County Sheriff’s department is responsible for law enforcement in the unincorporated county and smaller towns. Most of these entities have some sort of mutual aid agreements so that, for example, a city police officer can pursue a criminal suspect out of the city if necessary.
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