As of this writing, the city of Tampa and WWE have not made changes to WrestleMania plans.
Fans who purchased travel packages from countries with restrictions (Italy, for example) can contact WWE and you will get a full refund if you ask for it.
Here is the Twitter statement from the city of Tampa: “Hello, at this time @WrestleMania is still planned to proceed on schedule. Please contact the @WWE with questions about cancellations. The City is currently monitoring the spread of coronavirus and will work with venues as needed.”
Keep in mind that city officials will meet tomorrow to discuss possible cancellations or rescheduling of events so the status of WrestleMania could change in the next couple of days.