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.

SB 47 requires tourism development authorities in Tennessee to submit their annual reports and audits to both the municipality that authorized them and every state legislator representing that municipality. This change, effective upon enactment, updates existing filing requirements by expanding who receives these documents while allowing electronic submissions. The bill directly affects local tourism authorities and their state legislative representatives, aiming to increase transparency in how tourism funds are managed and reported. It does not alter tourism policies or funding but modifies administrative reporting procedures.