Local governments are permitted to exclude employees from the FFCRA based on the employee's status as an Emergency Responder, or as providing Essential Government Functions. The US. Department of Labor (DOL) has the authority to exclude certain health care providers and emergency responders from the definition of employee under sections of the Act, and the Governor has the authority to exclude those providing essential government functions.

From the DOL FFCRA Q&A:

Governor Lee issued guidance via Executive Order 22 on which positons constitute Essential Government Functions to further guide cities on identifying which positions may be excluded from the FFCRA provisions in order that all critical infrastructure remains operational, and government entities and businesses will continue providing important and esential services.  The Governors expansion of defined Essential Government Functions can be found in the document titles Attachment A to Executive Order No. 22 (page 8, item #5).

Once a municipality determines which functions are to be categorized as essential, and which emergency responders are required to provide and/or support the provision of such functions, it should take appropriate action under its particular form of government to document those positions it is excluding from coverage.  The DOL advises that employers be judicious when determining exclusions, and do so based on actual job functions.