The Bill's 169 clauses also reveal unchanged proposals to transfer water and sewerage responsibilities to three new water authorities, despite repeated calls for the matter to be put to a public referendum.
But for the first time the government has given an indication of the areas to be covered by the new water authorities.
Publication of the Local Government etc (Scotland) Bill was immediately greeted by opposition pledges to fight its provisions line by line as it passes through the House of Commons.
It also revealed 82% were prepared to take part in a referendum on the issue.
The reorganisation Bill proposes an eastern water authority covering Lothian, Central, Fife and the Borders. A western authority will cover Strathclyde and Dumfries and Galloway while the northern authority will cover Grampian, Tayside, Highland and the three island council areas.
The Bill also paves the way for the setting up of a Staff Commission, a Property Commission and other residuary bodies deemed necessary to oversee the creation of the new unitary structure.
It stipulates that reorganisation, excluding setting up the new water bodies, will cost between £120 million-£196m.