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 deposited into a dedicated fire services trust fund, which is to be used exclusively for funding firefighting services within the municipality. The Director will certify the revenue collected monthly to the State Treasurer, who will then distribute the funds to the respective municipalities.

The bill outlines specific guidelines for the use of the trust fund revenues, including that no more than 37 percent of the collected surcharge can be allocated for the hiring and retention of fire service employees during the years 2026 to 2028. Starting in 2029, the Director of the Division of Local Government Services will have the authority to set the maximum percentage for these expenditures. Additionally, the bill stipulates that 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 existing funding rather than a replacement.