Definitions, occupation taxes, Minn. Statutes 2008 273.14, 298.28
Generally, Minn. Statutes 2008 298.405
Revenues
City councils, per diem, Minn. Statutes 2008 415.10
Distribution to school districts, Minn. Statutes 2008 126C.21, 126C.48, 127A.45