Tennessee § 67-4-602 - Tax imposed.

§ 67-4-602. Tax imposed.

There is levied a privilege tax on litigation instituted in this state, of twenty-nine dollars and fifty cents ($29.50) on all criminal charges, upon conviction or by order. There is levied a privilege tax on litigation of twenty-three dollars and seventy-five cents ($23.75) in all civil cases in this state in chancery court, circuit court, probate court, general sessions court when exercising state court jurisdiction, or in any other court exercising state court jurisdiction in a civil case in this state other than the court of appeals or the supreme court. When a general sessions court is exercising state court jurisdiction, except with regard to cases in juvenile court, there is levied an additional privilege tax of one dollar ($1.00). There is levied a privilege tax on litigation of seventeen dollars and seventy-five cents ($17.75) in all civil cases in this state in general sessions court, when not exercising state court jurisdiction. There is levied a privilege tax on litigation of thirteen dollars and seventy-five cents ($13.75) in all civil cases in this state in the court of appeals or the supreme court. In all civil cases in municipal courts in this state, the clerk of the court shall collect a litigation tax in accordance with § 16-18-305. When a municipal court is exercising general sessions jurisdiction, the clerk of the court shall collect a privilege tax on litigation in those cases that is the same as the tax collected by other general sessions courts in comparable cases. In addition to any other tax imposed by this chapter, there is levied a privilege tax on litigation of three dollars ($3.00) on all criminal charges, upon conviction or by order, instituted in the general sessions court in any county having a population of not less than three hundred nineteen thousand six hundred twenty-five (319,625), nor more than three hundred nineteen thousand seven hundred twenty-five (319,725), according to the 1980 federal census or any subsequent federal census. Notwithstanding the apportionment provisions of § 67-4-606, each levy of this tax shall be paid into the office of the county clerk of such county, with the proceeds to be credited to a separate reserve account in the county fund. The proceeds shall be disbursed to expand the use of the appropriate law enforcement officers for walking patrols within public housing subdivisions, and in localities within such county that traditionally experience greater incidence of crime. The proceeds may also be used by the respective police department to fund police cadet programs conducted by such department, in localities within such county that traditionally experience greater incidence of crime. Five percent (5%) of the proceeds collected under subdivision (f)(1) shall be retained by the office of the county clerk collecting the tax, for the purpose of effectuating this subsection (f). In addition to any other tax levied by this chapter, there is levied an additional privilege tax on litigation of one dollar ($1.00) on all criminal charges, upon conviction or by order, instituted in any state or county court, for any violation of title 55, chapter 8, or for a violation of any ordinance governing use of public parking space. Notwithstanding the provisions of this chapter or any private act or resolution of a county legislative body to the contrary, no litigation taxes shall apply to any charge prosecuted for an offense under § 55-8-188. There is imposed an additional privilege tax on litigation of one dollar ($1.00) on all criminal charges, upon conviction or by order, instituted in any state or general sessions court. Effective July 1, 2012, the privilege tax on litigation imposed by this subdivision (h)(1) is increased in the amount of two dollars ($2.00), for a total of three dollars ($3.00), which shall be deposited to the statewide automated victim information and notification system fund created by subdivision (h)(2). There is created a special account in the state treasury to be known as the statewide automated victim information and notification system fund, referred to as the victim notification fund in this section. Notwithstanding the apportionment of revenue formula in § 67-4-606, proceeds from the privilege tax on litigation imposed by subdivision (h)(1) must be deposited in the victim notification fund. Moneys in the victim notification fund may be invested by the state treasurer in accordance with § 9-4-603. Notwithstanding any law to the contrary, interest accruing on investments and deposits of the victim notification fund shall be credited to the fund, shall not revert to the general fund and shall be carried forward into the subsequent fiscal year. Any balance remaining unexpended at the end of a fiscal year in the victim notification fund shall not revert to the general fund but shall be carried forward into the subsequent fiscal year. Money in the victim notification fund may be expended only in accordance with annual appropriations approved by the general assembly and in accordance with § 40-38-505. The privilege taxes imposed by § 40-24-107 are deemed litigation taxes, collectible by the respective court clerks as otherwise provided in § 67-4-603, and subject to apportionment according to § 67-4-606; however, the designation of these taxes as litigation taxes shall not change the clerk's fee provided for in § 40-24-107, nor shall the designation of the taxes as litigation taxes alter the priority of collection or distribution of monies collected by the clerk in cases where these taxes are levied. The privilege tax imposed by § 39-13-708, after deduction for administrative costs under § 39-13-708(c)(1), is deemed a litigation tax, collectible by the respective court clerks, as otherwise provided in § 67-4-603, and subject to apportionment according to § 67-4-606; however, the designation of these taxes as litigation taxes shall not change the clerk's fee provided for in § 39-13-708(c)(1), nor shall the designation of the taxes as litigation taxes alter the priority of collection or distribution of monies collected by the clerk in cases where these taxes are levied. In addition to any other tax imposed by this chapter, there is levied a privilege tax on litigation of two dollars ($2.00) on all criminal charges, upon conviction or by order, instituted in the general sessions court of any county served by a judicial commissioner. There is created a special account in the state treasury to be known as the judicial commissioner continuing education account, referred to as the judicial commissioner fund in this subsection (k). Notwithstanding the apportionment of revenue formula in § 67-4-606, there shall be deposited in the judicial commissioner fund proceeds from the two-dollar privilege tax on litigation imposed by subdivision (k)(1). Moneys in the judicial commissioner fund may be invested by the state treasurer in accordance with § 9-4-603. Notwithstanding any law to the contrary, interest accruing on investments and deposits of the judicial commissioner fund shall be credited to the fund, shall not revert to the general fund and shall be carried forward into the subsequent fiscal year. Any balance remaining unexpended at the end of a fiscal year in the judicial commissioner fund shall not revert to the general fund but shall be carried forward into the subsequent fiscal year. Moneys in the judicial commissioner fund may be expended only in accordance with annual appropriations approved by the general assembly for the purposes described in § 40-1-111(f)(7). Every person from whom the clerks of the various courts are required to collect the tax imposed by this section shall be liable for the tax imposed by this section. [Deleted by 2016 amendment.] Acts 1981, ch. 488, § 1; 1982, ch. 725, § 1; 1983, ch. 426, § 1; 1983, ch. 449, §§ 1, 2, 4; T.C.A., § 67-4102, Item J; Acts 1986, ch. 873, § 1; 1988, ch. 1024, § 1; 1989, ch. 546, §§ 1, 2; 1992, ch. 529, § 7; 1995, ch. 550, § 1; 1998, ch. 901, § 1; 1999, ch. 502, § 1; 2000, ch. 770, § 1; 2000, ch. 845, § 1; 2001, ch. 454, §§ 5-8; 2004, ch. 914, § 6(g); 2005, ch. 429, § 24; 2006, ch. 1019, §§ 46, 47; 2009, ch. 488, § 1; 2012, ch. 1052, §§ 2, 3; 2012, ch. 1056, § 1; 2016, ch. 531, § 1; 2019, ch. 261, § 2. Compiler's Notes. Acts 2000, ch. 770, which added (h), provided in § 3 that the act applies to all violations of § 55-8-188 that occur on or after May 21, 2000, or are pending on May 21, 2000. For tables of U.S. decennial populations of Tennessee counties, see Volume 13 and its supplement. Amendments. The 2016 amendment deleted (m), which read: “Subsections (k) and (l) shall not apply in counties having a population of not less than sixty-six thousand two hundred (66,200) nor more than sixty-six thousand three hundred (66,300), according to the 2010 federal census or any subsequent federal census.” The 2019 amendment rewrote (h)(2)(B) which read: “(B) Notwithstanding the apportionment of revenue formula in § 67-4-606 , there shall be deposited in the victim notification fund proceeds from the one-dollar ($1.00) privilege tax on litigation imposed by subdivision (h)(1).” Effective Dates. Acts 2016, ch. 531, § 4. February 1, 2016. Acts 2019, ch. 261, § 3. April 30, 2019. Cross-References. General sessions courts, litigation tax for counties, § 16-15-5006 . Suspension of court costs and litigation tax for indigent defendants, § 40-25-123 . Law Reviews. Selected Tennessee Legislation of 1983 (N. L. Resener, J. A. Whitson, K. J. Miller), 50 Tenn. L. Rev. 785 (1983). Attorney General Opinions. Litigation taxes excepted from discharge in bankruptcy, OAG 94-147 (12/29/94). Levy of litigation tax for multiple criminal offenses, OAG 99-056 (3/9/99). Constitutionality of litigation tax on criminal actions in a single county, OAG 99-104 (5/10/99). The privilege tax on litigation may be levied against a person for each charge involving a single individual and incident with multiple charges, if each charge is put on a separate warrant and filed under a separate docket number, OAG 01-068 (5/2/01). The privilege tax on litigation may not be levied against a person for each count on an indictment involving a single incident with multiple counts against one person that were filed on the same day, OAG 01-068 (5/2/01). Authority to impose litigation tax on parking tickets, OAG 04-049 (3/23/04). Cited: Fletcher v. State, 9 S.W.3d 103, 1999 Tenn. LEXIS 678 (Tenn. 1999).