Definitions, occupation taxes, Minn. Statutes 2020 273.14, 2020 298.28
Generally, Minn. Statutes 2020 298.405
Revenues
City councils, per diem, Minn. Statutes 2020 415.10
Distribution to school districts, Minn. Statutes 2020 126C.48, 2020 127A.45