TN Code § 8-22-104 (2021)
2021 Tennessee Code|Title 8 - Public Officers and Employees|Chapter 22 - Accounting for Fees|§ 8-22-104. Accounting for and Payment of Fees

   Except as otherwise provided in §§ 8-24-103, 8-24-108 and subsection (b), each of the officers enumerated in § 8-22-101 shall keep a complete account of every fee of every nature, commission or charge collected by such officer, except compensation for special services as trustee or receiver, and shall file an itemized statement thereof monthly, under oath, with the county mayor, who shall preserve the same as a part of the records of the county mayor's office.   Each officer shall also remit to the office of the county trustee, quarterly in January, April, July and October, all of the fees, commissions and charges collected by such officer in the preceding quarter and due the county in excess of such officer's salary, together with the salaries of deputies and assistants and the expenses of the office as provided by law. Each official is authorized to retain fees, commissions and charges in an amount equal to three (3) times the officer's monthly statutory salary and the monthly salaries of the officer's duly authorized deputies and assistants. The quarterly payments are to be made to the trustee by the tenth of the month as set out above.   The legislative body in any county may make the necessary appropriation and pay to any officer of its county as enumerated in § 8-22-101, to whom this section is applicable, the salary as fixed by § 8-24-102 and the authorized expenses fixed by law for the operation of the office including the salary of all deputies, which shall be the sole manner of compensation for those deputies as authorized pursuant to chapter 20 of this title, direct from the county trustee in twelve (12) equal monthly installments irrespective of the fees earned by such officers. In such an event, all fees allowed, collected or in any manner received by such officers will be paid, assigned, transferred, and set over to the county monthly, and when such fees are received by the clerk of any court or any other person such fees shall be transmitted monthly to the county trustee.      In all counties of this state having a metropolitan form of government and in all counties of this state having a population according to the 1970 federal census or any subsequent federal census as follows:  not less than  nor more than   5,500 6,000   7,000 7,500   62,000 63,000   250,000 300,000   and except as otherwise provided in §§ 8-24-103 and 8-24-108, each of the officers enumerated in § 8-22-101 shall keep a complete account of every fee of every nature, commission, or charge collected by such officer, except compensation for special services as trustee or receiver. Each officer shall file an itemized statement thereof monthly, under oath, with the county mayor, who shall preserve same as a part of the records of the county mayor's office. Each officer shall make a remittance to the office of the county trustee of the county twice per year, on September 1 and April 1, of all of such fees, commissions, and charges in excess of the officer's salary, together with the salaries of the officer's deputies and assistants and the expenses of the office, as hereinafter provided. Such salary of the officer, the salaries of the officer's deputies and assistants and the office expenses must be shown and itemized in the statements filed in the office of the county mayor.    No report shall be required from any officer named above where the fees and compensation received by the officer do not amount to the salary fixed in chapter 24 of this title, except that any money official whose salary is required or authorized to be supplemented out of the general funds of the county to the extent provided in §§ 8-24-106 and 8-24-107 shall keep a book account of all fees collected by the officer and make an annual report of such collections to the county mayor, as required by § 8-24-106. No part of the salary of such official for the preceding year shall be paid by the county until such report has been made, the purpose of this requirement being to enable the county mayor to determine the amount of the deficiency in annual salary which the county is required to pay, or the amount of fees collected in excess of the salary to which such official is entitled.