For example, court costs and fees collected in March would be reported on the first quarter report covering January through March. Multiple payments present more of a challenge. In this example, the city has two options. Option one is to report the amount of the state court costs and fees collected in March on the first quarter report covering January through March and the amount of the state court costs and fees collected in April on the second quarter report covering April through June. Option two is to report all of the state court costs and fees on the second quarter report covering April through June.
Many cities use option one because it is easier and quicker.
However, some cities use option two so they can earn additional interest on the costs and fees before the money is remitted to the state. The option selected should be consistently applied. Some cities make mistakes that result in underpayments to the state, while others make mistakes that result in overpayments. For those cities that accept installment payments, one way to minimize the number of mistakes is to require that the first payment at least cover all court costs and fees. Examples Assume the defendant was convicted of Disorderly Conduct under Penal Code, Section 42.01, and judgment was entered on May 10.