This bill establishes a $3 per day surcharge on hotel room occupancies in first-class cities with an international airport, in addition to any existing taxes or fees. The surcharge will be collected and managed by the Director of the Division of Taxation, who will certify the revenue collected to the State Treasurer for monthly distribution to the respective municipalities. The municipalities are required to deposit all surcharge revenues into a dedicated fire services trust fund, which can only be used for firefighting services. The bill also stipulates that the amount deposited into the trust fund must be anticipated in the municipality's budget and outlines specific conditions regarding the appropriation of these funds for hiring and retaining fire service employees.

Additionally, the bill includes provisions for the appropriation of the collected surcharge amounts to the municipalities, subject to the approval of the Director of the Division of Budget and Accounting. It defines key terms such as "fire service" and "firefighting services" to clarify the scope of the funding. The bill is set to take effect on the first day of the second month following its enactment.