The state-mandated litigation tax is covered elsewhere in this manual. A city may charge a city litigation tax on cases litigated in city court. The city keeps the city litigation tax, but the state litigation tax must be forwarded to the Tennessee Department of Revenue. The local litigation tax can be no more than the state litigation tax, which currently is $13.75. T.C.A. § 67-4-602 and § 16-18-305; See, T.C.A. § 67-4-604. Both the state and local litigation taxes are separate from court costs.