Imposes surcharge on hotel occupancies in certain municipalities to fund fire services; provides for appropriation.*

This bill imposes a $3 daily surcharge on hotel room occupancies in New Jersey cities of the first class that have an international airport (like Newark). The collected funds go into a dedicated fire services trust fund managed by the state, which municipalities must use exclusively for firefighting services - such as hiring staff, buying equipment, and capital improvements. Municipalities can only spend these funds if their annual fire service budget increases compared to the previous year, and they cannot use more than 37% of the surcharge revenue for firefighter salaries and retention through 2028. The surcharge is in addition to existing taxes and is designed to supplement, not replace, current fire service funding from property taxes or state aid.