Where is the governor located on a 1997 Honda Civic LX and how do you take it off?

It has no governor. The speed or revs are computer controlled. You can't make it go any faster than the computer is set for. You would need to have the computer reprogrammed if you wish to go faster. If you're ok with blowing up your engine, you can chip your ECU and drop in a eBay "performance" chip to remove the rev limiter.