53 Pa. Stat. § 49236
The money so raised and collected shall be used and expended under the direction and authority of the councils of the several boroughs for the following purposes, and none other: For the purpose of the purchase of fire engines, fire apparatus, and fire hose, for the use of the borough, or for the purpose of assisting any existing fire engine company or fire company or companies in any of the said boroughs in the purchase, renewal, or repair of their respective fire engines, fire apparatus, or fire hose, or for the purchase of land upon which to erect a fire house, or for the erection and maintenance of a fire house or fire houses. Any of said boroughs are also authorized to expend moneys in its treasury, collected for general purposes, for any of the purposes provided for in this act.
53 P.S. § 49236