Bill > S4475

This bill imposes a $3 per day surcharge on hotel room occupancies in specific cities with international airports (specifically targeting first-class cities), with the revenues dedicated exclusively to funding fire services. The surcharge will be collected and administered by the Director of the Division of Taxation, who will transfer the funds monthly to the municipality where the hotel is located. The municipality must deposit these funds into a dedicated fire services trust fund, which can only be used for firefighting services such as hiring, training, equipment acquisition, and capital improvements. Importantly, the bill restricts that no more than 37% of the surcharge revenues can be used for hiring and retaining fire service employees between 2026-2028, with the Director of Local Government Services able to set future percentage limits after 2029. The bill defines key terms like "fire service" (municipal fire agencies using volunteer or career firefighters) and "firefighting services" to clarify the scope of fund usage. The surcharge is additional to any existing taxes or fees on hotel occupancy, and will take effect on the first day of the second month following enactment, providing a clear mechanism for municipalities to supplement their fire service funding through a targeted hotel occupancy tax.

Housing and Urban Affairs

https://www.njleg.state.nj.us/bill-search/2024/S4475