As used in the Municipal Local Option Gross Receipts Taxes Act:
A. "department" means the taxation and revenue department, the secretary of taxation and revenue or any employee of the department exercising authority lawfully delegated to that employee by the secretary;
B. "governing body" means the city council or city commission of a city, the board of trustees of a town or village and the board of county commissioners of H-class counties;
C. "municipality" means any incorporated city, town or village, whether incorporated under general act, special act or special charter, and an H-class county;
D. "person" means an individual or any other legal entity; and
E. "state gross receipts tax" means the gross receipts tax imposed under the Gross Receipts and Compensating Tax Act [Chapter 7, Article 9 NMSA 1978].