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 bill mandates that the Director of the Division of Taxation certify the revenue collected monthly to the State Treasurer, who will then distribute the funds to the respective municipalities.

Furthermore, the bill stipulates that the amount appropriated from the fire services trust fund for hiring and retaining fire service employees cannot exceed 37% of the total surcharge revenues received 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. The legislation emphasizes that the surcharge revenues are intended to supplement existing funding for firefighting services, ensuring that municipalities can only appropriate these funds if their current fiscal year appropriations for firefighting exceed those of the previous year.