communications equipment and protective equipment used by
volunteer firefighters or firefighters employed by
municipalities for firefighting, emergency response services
and training purposes.
(2) Rescue vehicles or utility or special service
vehicles used by volunteer firefighters or firefighters
employed by municipalities for firefighting, emergency
response services and training purposes.
(3) Construction or maintenance of firehouses utilized
by volunteer firefighters or firefighters employed by
(4) Salaries of paid firefighters who are employed by a
(b) Exemption.--An owner of a commercial building, who is a
resident of the municipality in which the commercial building is
located, shall not be liable to pay a fee for fire protection
services in connection with an occupancy permit.
(c) Definitions.--As used in this section, the following
words and phrases shall have the meanings given to them in this
subsection unless the context clearly indicates otherwise:
"Accessory equipment." Firefighting and rescue equipment
necessary to carry out the ordinary functions of supporting fire
and rescue activities.
"Apparatus equipment." Elevated equipment, pumpers, tankers,
ladder trucks, utility or special service vehicles, rescue
vehicles or other large equipment used by firefighters.
"Communications equipment." Any voice or original
transmission system required to support the operation of a fire
"Firehouse." Facilities used by fire companies to house
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