The following words and terms, when used in this chapter, have the following meanings, unless the context clearly indicates otherwise:
Act-Section 2501-C of The Administrative Code of 1929 (71 P. S. § 670.101).
Center-The Center for Local Government Services of the Department.
COG-This term shall be divided as follows:
Municipality-A city, borough, township or county.
12 Pa. Code § 119.1