Spotlight Date: 
July, 2003

This legislative session, the General Assembly passed two new laws that create fees or fines that began on July 1, 2003. One relates to sexual offenses; the other involves drug courts. Additionally, an act that passed last session regarding DUI fines created a new fine with a delayed implementation that also went into in effect on July 1 of this year. The Department of Revenue and the Division of County Audit are working to develop instructions for court clerks on how to report and transmit these new revenues. Enclosed is a draft notice and a draft amended return from the Department of Revenue covering these issues. Your office should be receiving final versions from those state offices later this month before you have to make your first monthly report under the new laws. In the
meantime, we are sending this spotlight to explain the changes and help you prepare for the modifications.

2003 Public Chapter 304.

This law enacts a new code section (T.C.A. § 40-24-108) to require courts to impose an additional fine of $200 for each conviction of certain listed sexual offenses on or after July 1, 2003. A “conviction” is defined by the act to include a plea of guilty, a verdict of guilty by a judge or jury, a plea of no contest or a best interest plea. Sexual offenses covered by this new fine include: aggravated rape; rape; aggravated sexual battery; sexual battery; statutory rape; sexual exploitation of a minor; aggravated and especially aggravated sexual exploitation of a minor; incest; rape of a child; sexual battery by an authority figure; solicitation of a minor; criminal attempts under solicitation or conspiracy to commit any of these offenses; and facilitating or being an accessory to any of these offenses. The law directs that the $200 fine shall be paid to the clerk of the court who shall transfer it to the state for deposit
in the state general fund. The normal clerk’s commission applies to the collection of this fine. Although the language of the act itself states that the funds should be transferred to the State Treasurer, revenue from this new fine will be reported and sent by the clerk as part of the standard monthly report to the Department of Revenue. The funds generated by this fine are subject to appropriation by the General Assembly but must be used for the exclusive purpose of funding sexual assault program services. The act also creates a new program to be administered by the
Department of Finance and Administration for the establishment and funding of sexual assault program services with an advisory committee to administer the program at the state level. The act became effective upon passage (June 11, 2003) for the purposes of appointing the members of the advisory committee and was effective July 1, 2003, for all other purposes.

2003 Public Chapter 335
This law enacts the Drug Court Treatment Act of 2003. It creates a program to facilitate the implementation of new and the continuation of existing drug court treatment programs. It authorizes criminal courts to apply for grant funds to be used for a specified list of expenditures related to drug court treatment programs. The act directs the clerks of all courts of general sessions, circuit, criminal and municipal courts with general sessions jurisdiction to (Continued on back) Tennessee Department of Revenue www.Tennessee.gov/revenue Changes to Litigation Tax Return for 2003 Litigation tax notice #03-15 Chapter 335, Public Acts of 2003, established the
Drug Court Treatment Act of 2003. Under the provisions of this act, the clerks of all general
sessions courts, circuit and criminal courts, and municipal courts exercising the jurisdiction of
general sessions courts will collect a seventy-five dollar ($75.00) fee from any person who:

(1) Enters a plea of guilty;
(2) Enters a plea of nolo contendre;
(3) Is adjudicated at trial; or
(4) Enters a plea pursuant to any of the diversionary
sentencing statutes to any criminal offense, or for
attempt or conspiracy to commit any such offense, or
for aiding or abetting, or acting in the capacity of an
accessory in the commission of any offense under
Tennessee Code Annotated, Title 39, Chapter 17,
Part 4, the Tennessee Drug Control Act.

The first five dollars of the fee will be paid to the clerks of the court imposing the assessment, who
shall remit that money to the State of Tennessee for deposit into the general fund. There those funds will be earmarked for use by the Tennessee Department of Finance and Administration, Office of Criminal Justice Programs for funding drug court treatment program administration and grants awarded by that office. The remainder of the assessment will be deposited, by the clerk of the collecting court, into a dedicated county fund for use in the creation and maintenance of state drug court treatment programs as defined in Tenn. Code Ann. Section 16-22-104. Additionally, Chapter 304, Public Acts of 2003, establishes a fine of two hundred dollars ($200) to be collected by the clerk of any court that imposes sentence on any person convicted of a sexual assault
as defined in Tenn. Code Ann. Section 40-24-108(b)(2). For purposes of this assessment, “convicted” means an adjudication of guilt for such sexual offense by:

(1) Plea of guilty, including pleas pursuant to Tenn. Code Ann. Section 40-35-313;
(2) Verdict of guilty by a judge or jury;
(3) Plea of no contest; or
(4) Best interest plea.

The assessed fine will be remitted to the State of Tennessee for deposit into the general fund, where it may be appropriated by the General Assembly for the purpose of funding sexual assault program
services under Tennessee Code Annotated, Title 71, Chapter 6, Part 3.

Further, effective July 1, 2003, Tenn. Code Ann. Section 55-10-403(r) directs that, in addition to all
other punishments prescribed by law, an alcohol and drug treatment fee of one hundred dollars ($100) will be assessed for each conviction for a violation of Tenn. Code Ann. Section 55-10-401.
The proceeds collected under this section will be remitted to the state and will be deposited, by the
Commissioner of Health, into a special ‘alcohol and drug addiction treatment fund’ to be administered by that department. The Litigation Tax Return has been revised to allow clerks to report remittances of these assessments to the state general fund. On the revised return:
Line 22 now has parts A and B. In part A, clerks will report amounts presently reported on Line 22. In
part B, clerks will report collections for sexual assault cases under Chapter 304. A new Line 28 has been added for reporting collections for drug cases under Chapter 335. Clerks
will remit the initial five-dollar portion of each assessment monthly on this line.
A new Line 29 has been added for reporting alcohol and drug addiction treatment fee collections
under Tenn. Code Ann. Section 55-10-403(r). Current lines 28 through 32 have been
renumbered accordingly. All noted changes are effective July 1, 2003. Clerks will begin collecting and remitting assessments under this act on the litigation tax return for July 2003. Have questions or comments? Please let us know. Tennessee residents outside the Nashville calling
area may call our statewide toll-free number at 1-800-342-1003. Callers from Nashville or out-of-state
may dial (615) 253-0600.
Publication Date:
July 10, 2003
IMPORTANT NOTICE
DRAFT
1. Civil or city court cases ............................... _____________ X $13.75 ....... ______________ _____________ ______________
2. Cases filed prior to April 1, 1992 ............... _____________ X $11.25 ....... ______________ _______________ ______________
3. Civil chancery or circuit court cases .......... _____________ X $10.00 ....... ______________ _______________ ______________
4. Adjustments or partial pays ..................................................................................... ______________ _______________ ______________
5. Total - Add lines 1, 2, 3, and 4 in Column C ..................................
5a. Vehicle operation or metered parking violations ___________ X $1.00 ....... ______________ _______________
6. Criminal cases ............................................... _____________ X $28.50 ....... ______________ _______________ ______________
7. Fingerprinting ............................................... _____________ X $1.00 ....... ______________ _______________ ______________
8. Criminal cases filed prior to April 1, 1992 _____________ X $26.00 ....... ______________ _______________ ______________
9. Adjustments or partial pays ..................................................................................... ______________ _______________ ______________
10. Total - Add lines 6, 7, 8, and 9 in Column C ....................................
11. CIC offenses .................................................. _____________ X $26.50 ...... ______________ __________ ______________
12. CIC offenses .................................................. _____________ X $50.00 ...... ______________ __________ ______________
13. Child sexual abuse ......................................... _____________ X$500.00 ...... ______________ __________ ______________
14. Adjustments, partial pays, and old cases
(includes juror reimbursements) .................. _____________ ......................... ______________ __________ $ _____________
15. Total - Add lines 11, 12, 13, and 14 in Column C...........................
16. Forfeited appearance bonds in felony cases ........................................................... ______________ _______________
17. Sex offender surcharge .............................................................................................. ______________ _______________
CASES IN GENERAL SESSIONS COURT OR HEARD BY GENERAL SESSIONS JUDGE
18. Civil cases ...................................................... _____________ X $1.00 ....... ______________ _______________ ______________
19. Civil cases ...................................................... _____________ X $3.00 ....... ______________ _______________ ______________
20. Adjustments or partial pays ..................................................................................... ______________ _______________ ______________
21. Total - Add lines 18, 19, and 20 in Column C .................................
22. Gross Tax A. Domestic and aggravated assaults ________ Total of A & B
on assaults B. Sexual assaults ________ X $200.00 ______________ _______________
ALL CASES HEARD IN ALL COURTS
23. Taxpayer penalties .................................................................................................... ______________ _______________ ______________
24. Refunds of costs, fines, or forfeitures ..................................................................... ______________ _______________ ______________
25. Total - Add lines 23 and 24 in Column C .........................................
26. Order of protection penalties ..................... _____________ X $50.00 ....... ______________ _______________
27. Attorney's administrative fee .................................................................................. ______________ _______________
28. Drug violations as defined in PC 335 of 2003 _____________ X $5.00 ....... ______________ _______________
29. Alcohol and Drug Addiction
Treatment Fee .............................................. _____________ X$100.00 ....... ______________ _______________
30. Net Tax Due - Add lines 5, 5a, 10, 15, 16, 17, 21, 22, 25, 26, 27, 28, and 29 in Column C ........................................................................... $ ____________________
31. Credit - Enter outstanding credit from previous Department of Revenue notices ............................................................................................ $ ____________________
32. Penalty - If filed late, add 5% of the gross tax reported in Column A for each 30-day period, not to exceed 25%; minimum penalty is $15.00$ _______________
33. Interest - If filed late, compute interest at 8.25% per annum on the gross tax reported in Column A from date due to date paid ........... $ ____________________
34. Total remittance amount (Add lines 30, 32, and 33; subtract Line 31 if applicable) ........................................................................................ $ ____________________
PRV
401
TENNESSEE DEPARTMENT OF REVENUE
LITIGATION TAX RETURN
Name of Court
RV-R0002301
Account No. Filing Period
Due Date
Beginning:
Ending:
Clerk's Signature Date
SIGN
HERE
I declare this is a true, complete, and accurate return to the best of my knowledge.
X = $ $
X = $ $
X = $ $
X = $ $
$
$
Changes June 23, 1999 - New Legislation
FOR OFFICE USE ONLY
X per offense = $ $
X per offense = $ $
X per offense = $ $
X per offense = $
X = $ $
X = $ $
X = $ $
X = $ $
X = $ $
$
X = $ $
X = $ $
X = $ $
$
X = $ $
X = $ $
X = $ $
X = $ $
X = $ $
X = $ $
X = $ $
X = $ $
X = $ $
$
Column A Column B Column C
Gross Tax Commission Net Tax
Rate Amount Retained (Gross Tax less commission)
{ }
County Technical
Assistance Service
A SERVICE OF
THE UNIVERSITY
OF TENNESSEE
226 Capitol Boulevard Building, Suite 400
Nashville, Tennessee 37219-1804

The University of Tennessee does not discriminate on the basis of race, sex, color, religion, national origin, age, disability, or veteran status in provision of educational programs and services or employment opportunities and benefits. This policy extends to both employment by and admission to The University. The University does not discriminate on the basis of race, sex, or disability in its education programs and activities pursuant to the requirements of Title VI of the Civil Rights Act of 1964, Title IX of the Education Amendments of 1972, Section 504 of the Rehabilitation Act of 1973, and the Americans with Disabilities Act (ADA) of 1990. Inquiries and charges of violation concerning Title VI, Title IX, Section 504, ADA, or the Age Discrimination in Employment Act (ADEA) or any of the other above referenced policies should be directed to the Office of Diversity Resources (DRES), 2110 Terrace Avenue, Knoxville, Tennessee 37996-3560, telephone (865) 974-2498 (V/TTY available) or (865) 974-2440. Requests for accommodation of a disability should be directed to the ADA Coordinator at the Office of Human Resources,
600 Henley Street, Knoxville, Tennessee 37996-4125.
E15-1570-00-002-04
PRESORTED
FIRST-CLASS MAIL
U.S. POSTAGE
PAID
Nashville, TN
Permit No. 831
collect $75 from any person who enters a plea of guilty, enters a plea of nolo contendre, is adjudicated at trial or enters a plea pursuant to diversionary sentencing statutes to any criminal offense under the Tennessee Drug Control Act. The $75 assessment is subject to the clerk’s commission and is in addition to all other taxes, costs and fines in the case. The first $5.00 of the fine is to be transferred by the clerk to the state for funding drug court treatment program administrative costs and funding grant awards. This $5.00 will be reported and transmitted as a part of the standard monthly report to the Department of Revenue. The remainder of the $75 fine is sent to the county trustee to be deposited into a dedicated fund of the county to be used exclusively for the creation and maintenance of drug court treatment programs. If no program operates in the county, the revenue in this county fund shall be remitted annually by the county to the state for deposit into the state drug court resources fund administered by the Department of Finance and Administration. This act took effect July 1, 2003.
2002 Public Chapter 855
This act that passed last year amended numerous statutes regarding alcohol and drug related offenses. A part of the act amended T.C.A. § 55-10-403 to add a new $100 fee for each conviction of a violation of T.C.A. § 55-10-401 (Driving Under the Influence) with the proceeds of the fee sent to the Department of Health for deposit in the alcohol and drug addiction treatment fund. As with the other two new fees, this fee will be reported and sent to the state in the standard monthly report to the Department of Revenue. The new $100 fee took effect on July 1, 2003.