This bill establishes a $3 per day surcharge on hotel room occupancies in municipalities classified as cities of the first class that also host an international airport. The surcharge is in addition to any existing taxes or fees and will be collected by the Director of the Division of Taxation. The collected revenues will be distributed monthly to the respective municipalities and must be deposited into a dedicated fire services trust fund. This fund is specifically designated for funding firefighting services, including the hiring, retention, and training of fire service employees, as well as the acquisition of necessary equipment and capital improvements.

The bill sets a limit on the use of these surcharge revenues, stating that no more than 37 percent of the total collected in the years 2026 to 2028 can be allocated for hiring and retaining fire service employees. Starting in 2029, the Director of the Division of Local Government Services will have the authority to adjust this percentage. Additionally, municipalities can only appropriate these surcharge revenues in their budgets if their current fiscal year appropriations for firefighting services exceed those of the previous year, ensuring that the surcharge serves as a supplement to, rather than a replacement for, existing funding sources.