The expenses from your tourist attractions come directly from your city coffers. No matter what kind of business your attraction does, you are being charged (in this case) $305/hr for having it. It operates just like a park would in that sense...
However, any revenue brought in by the attraction is added directly to your budget as well. If you exceed your break even point, this will show on your budget view balance sheet as a net gain. This item on the balance sheet is labeled as "city specialization"
The "Profit" number in red on your picture above is a bit misleading, as it is highlighting how much money you have made in the current 24 hour cycle so far, while the revenue calculation is hourly. The fact it is a negative number only shows that you have yet to break even today on this attraction, it is NOT showing any additional expense. The important numbers are the expenses per hour and the revenue per hour. As long as your Revenue per Hour is higher than the listed Expenses per Hour, your attraction is profitable.
Using your example:
Leaning Tower of Pisa
- Costs (C) $7320/day
- Average Revenue per Hour (Rph) = $319
Expected Daily Profit (EdP) = (RpH X 24) - C
EdP = (319 X 24) - 7320
EdP = (7656) - 7320
EdP = 336
So, at your current average revenue per hour, you can expect to make $336 every 24 hours. However, for the purpose of Simcity where your balance is calculated hourly, it is more useful to know how much you are making or losing per hour. That calculation is simply:
Expected Hourly Profit (EhP) = EdP / 24
EhP = 336 / 24
EhP = $14
You are making $14/hr off of this attraction, so therefore it is profitable but not wildly so. You should increase the transit options available to make it easier to get to, as well as zone more commercial around it to attract more tourists and shoppers to the general area.