Definitions, occupation taxes, Minn. Statutes 2010 273.14, 2010 298.28
Generally, Minn. Statutes 2010 298.405
Revenues
City councils, per diem, Minn. Statutes 2010 415.10
Distribution to school districts, Minn. Statutes 2010 126C.48, 2010 127A.45