Definitions, occupation taxes, Minn. Statutes 2016 273.14, 2016 298.28
Generally, Minn. Statutes 2016 298.405
Revenues
City councils, per diem, Minn. Statutes 2016 415.10
Distribution to school districts, Minn. Statutes 2016 126C.48, 2016 127A.45