Sample Court Cost and Local Litigation Tax Ordinance
ORDINANCE NO._______
AN ORDINANCE TO ESTABLISH REASONABLE COURT COSTS AND LEVY A LOCAL LITIGATION TAX.
WHEREAS, Tennessee Code Annotated § 16-18-304 allows cities to set and collect reasonable municipal court costs and Tennessee Code Annotated § 67-4-601 allows cities to levy and collect local litigation taxes;
WHEREAS, the City of ______________ has determined that it is the best interest of the City to set court costs and levy a local litigation tax;
NOW, therefore, BE IT ORDAINED BY THE BOARD OF MAYOR AND ALDERMEN OF THE CITY OF _________________________________, TENNESSEE, THAT:
Section 1.
In all cases heard and determined by him or her, the city judge shall impose court costs in the amount of $ ___________. One dollar ($1.00) of the court costs shall be forwarded by the court clerk to the state treasurer to be used by the administrative office of the courts for training and continuing education courses for municipal court judges and municipal court clerks. In addition, the court shall levy a local litigation tax in the amount of thirteen dollars and seventy five cents ($13.75) in all cases in which the state litigation tax is levied.
Section 2. Date of effect. This ordinance shall take effect from and after its final passage, the public welfare requiring it.
Passed 1st reading, _____________________________, 2019.
Passed 2nd reading, _____________________________, 2019.
___________________________________
Mayor
___________________________________
Recorder