Definitions, occupation taxes, Minn. Statutes 2019 273.14, 2019 298.28
Generally, Minn. Statutes 2019 298.405
Revenues
City councils, per diem, Minn. Statutes 2019 415.10
Distribution to school districts, Minn. Statutes 2019 126C.48, 2019 127A.45