Definitions, occupation taxes, Minn. Statutes 2017 273.14, 2017 298.28
Generally, Minn. Statutes 2017 298.405
Revenues
City councils, per diem, Minn. Statutes 2017 415.10
Distribution to school districts, Minn. Statutes 2017 126C.48, 2017 127A.45