Definitions, occupation taxes, Minn. Statutes 2012 273.14, 2012 298.28
Generally, Minn. Statutes 2012 298.405
Revenues
City councils, per diem, Minn. Statutes 2012 415.10
Distribution to school districts, Minn. Statutes 2012 126C.48, 2012 127A.45