As used in this act:
(a) "Municipality" shall be construed and held to mean county, city.
(b) "Municipal" means pertaining to a municipality as herein defined.
(c) "Governing body" shall be construed and held to mean board of county commissioners of any county, mayor and councilmen or board of commissioners of any city, and any other governing body or board of a municipality having authority under the laws of this state to create indebtedness against the municipality.