(a) Notwithstanding any other law, for purposes of this part and Part 1.85 (commencing with Section 34170), the definition of a city, county, or city and county includes, but is not limited to, the following entities:

1. (1) Any reporting entity of the city, county, or city and county for purposes of its comprehensive annual financial report or similar report.
2. (2) Any component unit of the city, county, or city and county.
3. (3) Any entity which is controlled by the city, county, or city and county, or for which the city, county, or city and county is financially responsible or accountable.

(b) The following factors shall be considered in determining that an entity is controlled by the city, county, or city and county, and are therefore included in the definition of a city, county, or city and county for purposes of this part and Part 1.85 (commencing with Section 34170):

1. (1) The city, county, or city and county exercises substantial municipal control over the entity’s operations, revenues, or expenditures.
2. (2) The city, county, or city and county has ownership or control over the entity’s property or facilities.
3. (3) The city, county, or city and county and the entity share common or overlapping governing boards, or coterminous boundaries.
4. (4) The city, county, or city and county was involved in the creation or formation of the entity.
5. (5) The entity performs functions customarily or historically performed by municipalities and financed thorough levies of property taxes.
6. (6) The city, county, or city and county provides administrative and related business support for the entity, or assumes the expenses incurred in the normal daily operations of the entity.