For the purpose of this chapter, a governmental entity is:
(1) The state government of the Commonwealth of Kentucky and its instrumentalities or a governmental unit thereof as provided for in KRS 341.060;
(2) A county government and its instrumentalities;
(3) A city or municipal government and its instrumentalities;
(4) A city-county urban (merged) government and its instrumentalities;
(5) A public school district and its instrumentalities;
(6) An independent governmental organization established pursuant to Kentucky Revised Statutes or by executive order of the Governor;
(7) A special district that is funded or partially funded by county government;
(8) A joint operation of two (2) or more of the units defined in subsections (1) through (7) above;
(9) A joint operation of one (1) or more of the units defined in subsections (1) through (8) above with another state or a political subdivision or instrumentality thereof;
(10) An employing unit which has service performed in covered employment pursuant to KRS 341.050(1)(d) which is not defined as a governmental entity in subsections (1) through (9) of this section is a governmental entity under this subsection.