What must a city do if its court does not collect any court costs during a calendar quarter?

A city is required to file a report with the comptroller if its court does not collect any court costs during a calendar quarter. This action is necessary to ensure transparency and accountability in financial reporting. By informing the comptroller, the city helps maintain proper oversight of its court's operations and financial activities. The requirement for such reporting underscores the importance placed on the collection and management of court costs as part of the municipal budget and fiscal health.

Other options do not align with the legal and procedural framework governing municipal courts. Closing the court automatically would not be a feasible or appropriate response to the lack of collected costs, as this would disrupt judicial functions unnecessarily. Similarly, notifying the state legislature is not a standard procedure required in such situations, and no action being necessary would neglect the accountability that compliance with reporting requirements demands. Therefore, filing a report with the comptroller is the correct and responsible course of action.