Tourism - As enacted, requires revenue that is received by a municipality and that is used to fund a destination marketing entity engaged in tourism promotion on behalf of the municipality be released to the destination marketing entity no later than 120 days after the municipality approves its final budget. - Amends TCA Title 5; Title 6; Title 7 and Title 67.

HB 2119 shortens the deadline for Tennessee cities that collect tourism occupancy taxes to report spending to the Department of Tourist Development. Specifically, it changes the reporting window from 90 days to 60 days after the end of each fiscal year. The bill requires cities to detail how tourism funds were spent and designated for tourism development. This change directly affects all municipalities levying such taxes under Tennessee law.