Vote Smart's Synopsis:

Vote to pass a bill that establishes a new hotel tax to fund municipal fire departments in New Jersey.

Highlights:

• Requires a surcharge of $3 per day per occupied room in a hotel in a city of the first class, and specifies that this surcharge is in addition to any other tax levied by the state or municipality where the hotel is located (Sec. 1).

• Specifies that the Department of the Treasury must distribute the amount collected by each municipality via this surcharge back to that municipality on a monthly basis (Sec. 1).

• Requires revenues received by a municipality under this Act to be deposited into a dedicated fire services trust fund that may be used solely to fund appropriations for firefighting services (Sec. 1).

• Specifies that no more than 37% of the revenue from the surcharge may be used for the hiring and retention of employees of the fire service between January 1, 2026 and December 31, 2028 (Sec. 1).

• Specifies that this Act takes effect on the first day of the second month after its passage (Sec. 3).

Full Bill Text

Vote Smart's Synopsis:

Vote to pass a bill that establishes a new hotel tax to fund municipal fire departments in New Jersey.

Highlights:

• Requires a surcharge of $3 per day per occupied room in a hotel in a city of the first class, and specifies that this surcharge is in addition to any other tax levied by the state or municipality where the hotel is located (Sec. 1).

• Specifies that the Department of the Treasury must distribute the amount collected by each municipality via this surcharge back to that municipality on a monthly basis (Sec. 1).

• Requires revenues received by a municipality under this Act to be deposited into a dedicated fire services trust fund that may be used solely to fund appropriations for firefighting services (Sec. 1).

• Specifies that no more than 37% of the revenue from the surcharge may be used for the hiring and retention of employees of the fire service between January 1, 2026 and December 31, 2028 (Sec. 1).

• Specifies that this Act takes effect on the first day of the second month after its passage (Sec. 3).

Full Bill Text