Tourism - As introduced, changes, from 90 days after the end of a fiscal year to 60 days after the end of a fiscal year, the deadline for each city levying a tax upon the privilege of occupancy under general law to file a report with the department of tourist development detailing the amount spent by the municipality and how those expenditures have been designated and used for tourism and tourism development. - Amends TCA Title 5; Title 6; Title 7 and Title 67.

Summary

HB 2119 changes the reporting deadline for Tennessee cities that collect a privilege‑of‑occupancy tax. Instead of filing a tourism‑expenditure report within 90 days after a fiscal year ends, cities must now do so within 60 days. The change aims to give the Department of Tourist Development more timely information on how tax revenues are used for tourism promotion.

AI-generated summary — may be incomplete or inaccurate. Verify against the official bill text.

Topics

Share