Fire and police impact fee
A charge for stations, apparatus and equipment needed to extend emergency coverage to new development.
The city, county or a fire protection district
Several states specifically bar fees for vehicles or for training and administrative facilities. Check what the study actually included.
Several acts restrict what a public safety fee may buy. Arizona excludes administrative and training facilities, helicopters and aircraft, and facilities that merely replace services provided elsewhere in the city.
Wisconsin prohibits impact fees for vehicles entirely. Utah's act bars public safety vehicles with one narrow exception for a ladder truck above a specified reach and cost, serving tall commercial buildings, and only chargeable to commercially zoned property.
Washington requires that new single-family homes with fire sprinkler systems be exempted from fire impact fees. If you are sprinklering voluntarily, that exemption is worth more than the sprinklers cost in some markets.
Where this is authorized
Among the states with a general enabling act, 20 list this facility type as eligible and 9 do not. States without an act are a local question entirely.