SB2283Enacted

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

Tennessee SB2283 amends the reporting deadline for municipalities that levy a tax on occupancy privileges, changing it from 90 days to 60 days after the end of the fiscal year. This bill affects cities in Tennessee 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 is the reduction of the reporting timeframe, which aims to streamline the reporting process for municipalities.

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Overview

Tennessee SB2283 amends the reporting deadline for municipalities that levy a tax on occupancy privileges, changing it from 90 days to 60 days after the end of the fiscal year. This bill affects cities in Tennessee 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 is the reduction of the reporting timeframe, which aims to streamline the reporting process for municipalities.

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Sponsor

Briggs, Richard

Details
Session

114th General Assembly

Introduced

February 2, 2026

Last Action

May 27, 2026

Pub. Ch. 1125

Subjects
Traffic SafetyTourismTourist Development, Dept. ofTaxes, Hotel MotelLocal Government, General

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SB2283: Amends TCA Title 5; Title 6; Title 7 and Title 67. | LegisGo