Do you salute a towns mayor?
Personally I do, as with other high offices. More for the office and the implied respect for the office.
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Likewise, they are usually going to be the reviewing officer of similar so its a nice touch which doesn’t cost anything.
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I tell my cadets (and staff if they ask) that no-one ever got sacked for saluting. Shows respect.
I always work on the basis of ‘if in doubt, promote’.
fewer people are going to be annoyed by being given respect they don’t deserve than the other way round.
In a similar vein, if you’re unsure where a North American is from guess Canada rather than USA.
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I know I’m reviving this thread despite it already being answered.
But even though saluting someone out of respect isent bad, officially you’re not supposed to as no mayor hold The Queens Commission.
that is not strictly true and i think what you mean is “Mayors are not commissioned for their role”
I know the Mayor in my home town is ex Army Major and so is saluted as a holder of a commission
#ExceptionToTheRule
It is not only holders of the Queen’s Commission that are entitled to salutes however. AP818 is clear that the following are saluted :
a. Members of the Royal Family.
b. Governors and Ministers to whom the Sovereign delegates authority.
c. Formed bodies of troops on the Sovereign’s business.
d. All Colours and Standards of the Royal Air Force and their equivalent in the
Royal Navy, Royal Marines and Army.
e. All Officers, as holders of the Sovereign’s commission.
- On occasions when the Royal Air Force Ensign is being hoisted or lowered at a Royal Air Force establishment all ranks within view of the ensign or within hearing of the Alert call (whistle) are to face the flagstaff and stand to attention, officers only are to salute. These general rules are to be applied by the Air Training Corps in relation to their Corps’ ensign.
- When the National Anthem or a foreign national anthem is played formally only officers and warrant officers salute. NCOs will only salute if they are in charge of an organised party.
SHIPS
40. Royal Air Force personnel are to conform to Royal Navy customs on saluting in
ships.
41. Boarding or leaving Ship. When boarding or leaving any of HM ships or a foreign warship, it is naval custom for all personnel to salute individually as they board or leave. In this case it is also custom for personnel to salute the ship with the hand, in the usual fashion, when bareheaded or in plain clothes.
42. Quarterdeck. When stepping onto or off the quarterdeck it is naval custom to salute each time.
FUNERALS
43. Personnel are to salute the coffin when passing a funeral cortege.
WAR MEMORIALS
44. It has always been customary for Service personnel to salute as they passed the
Cenotaph in Whitehall. This tradition is embodied in orders to this effect, issued by the General Officer Commanding London District. Royal Air Force personnel are to conform to this custom.
45. Personnel are to conform to local custom with regards to courtesy salutes at ceremonies at other memorials. The general rule is that uniformed officers and warrant officers are to salute when the Last Post is played, but not during the Reveille. Other ranks are to stand to Attention throughout.
The boarding of a Royal Navy vessel is a good bit of trivia as it is the only occasion one salutes when wearing civvies - I visited a University Royal Naval Unit ship a few years ago and was reminded to do so by my host.
Probably one of the things I will miss most about HMS Bristol going. 
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Though that is not universally the case. Most RN personnel I’ve known and seen have stood to attention in civies but not saluted; and have met me with bizarre looks when in discussion I tell them that AP 818 says to salute, even when bare-headed or in civilian clothes.
This is what I was instructed to do when visiting HMS Ocean.