Definitions, occupation taxes, Minn. Statutes 2011 273.14, 2011 298.28
Generally, Minn. Statutes 2011 298.405
Revenues
City councils, per diem, Minn. Statutes 2011 415.10
Distribution to school districts, Minn. Statutes 2011 126C.48, 2011 127A.45