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Bill > SB2283
TN SB2283
TN SB2283AN 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 shortens the reporting deadline for cities that collect a tax on hotel stays, often referred to as a "lodging tax" or "occupancy tax," which is used to fund tourism and tourism development. Previously, these cities had 90 days after the end of their fiscal year to submit a report to the Tennessee Department of Tourist Development detailing how these funds were spent and allocated for tourism purposes; this bill changes that deadline to 60 days after the end of the fiscal year, requiring a quicker accounting of how tourism-related tax revenue is utilized.
Committee Categories
Government Affairs
Sponsors (1)
Last Action
Passed on Second Consideration, refer to Senate State and Local Government Committee (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=SB2283&ga=114 |
| Fiscal Note - HB2119 | https://www.capitol.tn.gov/Bills/114/Fiscal/HB2119.pdf |
| BillText | https://www.capitol.tn.gov/Bills/114/Bill/SB2283.pdf |
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