Pennsylvania Statutes Title 16 Pa.C.S.A. Counties § 14977. Banks authorized to receive taxes in counties of the second class A

(a) Scope of section.--This section applies to counties of the second class A.

(b) Designation.--The county commissioners, the county treasurer and the county controller may designate any bank, savings bank, bank and trust company, trust company or national banking association, located within the county as a deputy county tax collector for the sole purpose of receiving and receipting for county taxes paid to the deputy county tax collector at the collector's place of business.

(c) Immunity.--The county tax collector shall not be held responsible for losses occasioned by the failure of an institution, for money received by it as a deputy county tax collector.

(d) Security.--Before entering upon the duties of receiving and receipting for taxes, an institution shall post security in an amount as determined by the county commissioners, the county treasurer and the county controller, to ensure the faithful performance of duties and the remission of taxes and money received.

(e) Functions.--A deputy county tax collector shall, within five days after the last day of each calendar month, transmit to the county tax collector all money received by it as the deputy during the preceding month. The payment shall be accompanied by an itemized statement identifying:

(f) Compensation and expenses.--A deputy tax collector: