Amends TCA Title 5; Title 6; Title 7 and Title 67.

Tennessee HB2119 amends the reporting deadline for cities that levy a tax on the privilege of occupancy, changing it from 90 days to 60 days after the end of the fiscal year. This bill affects municipalities that impose such taxes and requires them to file a report with the Department of Tourist Development detailing their expenditures related to tourism and tourism development. The key provision of the bill is the reduction of the reporting timeframe, which aims to enhance the timeliness of financial accountability in tourism-related spending.