O.C.G.A. § 36-86-3 (2019)

As used in this chapter, the term: (1) ‘‘Local government unit’’ includes each county in the state, each municipality in the state, each consolidated government in the state, and each local authority in the state which operates any local government service delivery program but does not include local school systems. (2) ‘‘Service’’ or ‘‘local government service’’ includes any and all services provided by a local government unit, including but not limited to the following: (A) Law enforcement; (B) Fire protection and fire safety; (C) Road and street construction and maintenance; (D) Public transportation; (E) Water supply and distribution; (F) Waste-water, sewage, and storm-water collection and disposal; (G) Public housing; (H) Public health services; (I) Enforcement of building, housing, plumbing, and electrical codes and other similar codes; ( J) Parks and recreation systems; (K) Planning and zoning; (L) Solid waste management; and (M) Electric or gas utility services.