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Bill > HB2119
TN HB2119
TN HB2119AN ACT to amend Tennessee Code Annotated, Title 5; Title 6; Title 7 and Title 67, relative to tourism.
summary
Introduced
02/02/2026
02/02/2026
In Committee
Crossed Over
Passed
Dead
Introduced Session
114th General Assembly
Bill Summary
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.
AI Summary
This bill, by amending Tennessee Code Annotated Section 67-4-1403(c)(1), shortens the timeframe for cities that collect a tax on hotel stays, often referred to as a "occupancy tax," to report their spending on tourism and tourism development. Previously, these cities had 90 days after the end of their fiscal year to submit this report to the department of tourist development, detailing how the collected funds were used for tourism initiatives; this bill reduces that reporting deadline to 60 days after the fiscal year ends, aiming for more timely accountability and transparency in how tourism revenue is utilized.
Sponsors (1)
Last Action
P2C, caption bill, held on desk - pending amdt. (on 02/05/2026)
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://wapp.capitol.tn.gov/apps/Billinfo/Default?BillNumber=HB2119&ga=114 |
| Fiscal Note - HB2119 | https://www.capitol.tn.gov/Bills/114/Fiscal/HB2119.pdf |
| BillText | https://www.capitol.tn.gov/Bills/114/Bill/HB2119.pdf |
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