Definitions, occupation taxes, Minn. Statutes 2021 273.14, 2021 298.28
Generally, Minn. Statutes 2021 298.405
Revenues
City councils, per diem, Minn. Statutes 2021 415.10
Distribution to school districts, Minn. Statutes 2021 126C.48, 2021 127A.45