Definitions, occupation taxes, Minn. Statutes 2014 273.14, 2014 298.28
Generally, Minn. Statutes 2014 298.405
Revenues
City councils, per diem, Minn. Statutes 2014 415.10
Distribution to school districts, Minn. Statutes 2014 126C.48, 2014 127A.45