July 16, 2001 Dear City Manager: You have the following question, sent to me through your MTAS consultant: Can the city court charge court costs and litigation tax for seat belt violations under Tennessee Code Annotated, ' 55-9-603? The answer is no. In fact, no such costs or taxes can be imposed against a person for a seat belt violation under either Tennessee Code Annotated, ' 55-9-602 or ' 55-9-603. Sincerely, Sidney D. Hemsley Senior Law Consultant SDH/