Definitions, occupation taxes, Minn. Statutes 2018 273.14, 2018 298.28
Generally, Minn. Statutes 2018 298.405
Revenues
City councils, per diem, Minn. Statutes 2018 415.10
Distribution to school districts, Minn. Statutes 2018 126C.48, 2018 127A.45