Tourism - As introduced, requires a tourism development authority to file its annual audit and report with the members of the general assembly who represent the municipality that granted permission to the authority to organize; authorizes the audit and report to be filed electronically. - Amends TCA Title 7 and Title 67.

HB 147 modifies Tennessee law to require tourism development authorities to file their annual audit and report with both the municipality that granted them permission and every state legislator representing that municipality. The bill updates existing requirements in Tennessee Code Annotated, Title 7 and Title 67, adding legislators as direct recipients of these documents. It also explicitly allows authorities to file these reports electronically, streamlining the process. This change directly affects tourism development authorities and state legislators representing affected municipalities.