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SB 2283

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.

114th Regular Session (2025-2026) Introduced by Richard Briggs

Tennessee bill accelerates municipal occupancy tax reporting deadline from 90 to 60 days after fiscal year-end, increasing oversight speed but potentially straining city finance departments.

Signed by Senate Speaker
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Bill Summary · SB 2283

Legislative bill overview

SB 2283 accelerates the reporting deadline for Tennessee cities that collect occupancy taxes (hotel taxes) from 90 days to 60 days after each fiscal year ends. Cities must file reports with the Department of Tourist Development detailing how they spent these tax revenues on tourism and related development initiatives.

Why is this important

Occupancy tax revenue is a significant funding source for local tourism infrastructure and marketing. Faster reporting allows the state to monitor how municipalities are using these funds more quickly and can help identify spending patterns and compliance issues earlier. This could improve accountability but creates tighter timelines for cities to compile and submit financial data.

Potential points of contention

  • Administrative burden: Cities may struggle to complete comprehensive financial reporting 30 days earlier, particularly smaller municipalities with limited accounting staff
  • Data accuracy concerns: Compressed timelines could increase errors or incomplete submissions if cities rush to meet the earlier deadline
  • State oversight rationale: Unclear whether faster reporting serves a specific policy goal or if current 90-day reports are actually insufficient for meaningful oversight

Compiled from official sources — confirm details with the bill’s official record.

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