try this
link I think the general convention is one tld file per-prefix.
So say you define multiple tags specifically for menus then you would have one menu.tld and within it you would have definition for say mainMenu tag and subMenu tag and the usage in the
jsp would be like menu:mainMenu or menu:subMenu.
If your application is not that big then you can have just a single tld file which would define all the custom tags in your application.
HTH
Shikhar