As used in this article, the term:

(1) "Municipality" means only those incorporated municipalities which impose a tax other than the local income tax authorized by this article and which provide at least three of the following services:

(A) Fire protection;

(B) Garbage collection;

(C) Library;

(D) Police protection;

(E) Sewerage; or

(F) Water.

(2) "Resident" means a "resident" as defined in Code Section 48-7-1, except that the phrase "the county or municipality imposing the local income tax" shall be substituted for the terms "Georgia" and "this state" where required in order to convey the natural meaning of the term "resident" when used and interpreted for the purposes of this article.