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.

SB 2283 shortens the deadline for Tennessee cities to report how they spend tourism-related occupancy taxes. Specifically, it changes the reporting period from 90 days to 60 days after each fiscal year ends. This affects cities that levy occupancy taxes under general law, requiring them to file detailed reports with the Department of Tourist Development about tourism spending. The bill amends Tennessee Code Sections 67-4-1403(c)(1) and related provisions to implement this deadline change.