Per the AZA polar bear care manual:
"A pH of 7.5-8.2 and salinity 15-36 parts per thousand are recommended for marine mammals that require salinized water for their good health. However, the USDA Marine Mammal Standards and the Manitoba Standards (PBPA, 2002) do not currently require salt water for polar bear exhibits."
"Polar bears are excellent swimmers, using their large front paws as powerful oars and their rear paws as rudders, they can remain submerged for over a minute. The USDA Animal Welfare Act’s Animal Welfare Regulations (AWR, 2005) mandate that polar bear pools be a minimum of 1.5m (5ft) deep, and have a surface area of at least 9 m 2 (96 ft2). The Polar Bear Protection Act (PBPA, 2002) requires a pool with area of 70 m 2 (760 ft2), and with a deep end that is 3 m (9 ft) or more deep be incorporated within the polar bear habitat. The AZA Bear TAG recommends that accredited institutions meet or exceed these requirements and that the pools be irregularly shaped, containing both deep and shallow areas, as polar bears often utilize shallow areas to wade and play. It is not known if specific pool designs or shapes are more effective in preventing water-based stereotypic behaviors, but pools containing cool saltwater (12.7-21°C /55-70°F ) with live fish, smooth walls and ledges, an island, polar themed floats, moving logs/trees,waterfalls or streams, changing currents, and a wave machine, are suggested. If floating objects are provided in the pool, care must be taken to ensure that they do not damage the pool structure. It is also important to have freshwater (pond, stream, pool and/or drinking trough/s) available for the bears in addition to the pool."
tl;dr they're not required, but are suggested for the purpose of reducing stereotypic behaviors. for pure convenience's sake a freshwater pond is easier because it can double as a drinking water source.
formal citation:
AZA Bear TAG 2009. Polar Bear (Ursus maritimus) Care Manual. Association of Zoos and Aquariums, Silver Spring, MD.