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. The revenue collected by the Division of Taxation will be deposited monthly into a dedicated fire services trust fund for the municipality. Funds must be used exclusively for firefighting services - including hiring, equipment, and capital improvements - with no more than 37% allocated to personnel costs through 2028. The surcharge supplements, rather than replaces, existing firefighting funding from municipal taxes and state aid.