Definitions, occupation taxes, Minn. Statutes 2013 273.14, 2013 298.28
Generally, Minn. Statutes 2013 298.405
Revenues
City councils, per diem, Minn. Statutes 2013 415.10
Distribution to school districts, Minn. Statutes 2013 126C.48, 2013 127A.45