Definitions, occupation taxes, Minn. Statutes 2009 273.14, 2009 298.28
Generally, Minn. Statutes 2009 298.405
Revenues
City councils, per diem, Minn. Statutes 2009 415.10
Distribution to school districts, Minn. Statutes 2009 126C.48, 2009 127A.45