Pennsylvania Statutes Title 16 P.S. Counties § 1607. Monthly returns to be made of taxes and fees due the Commonwealth

(a) At the same time that monthly returns are made, as required by section 1602,  1 each of said officers shall make a separate return, to the Department of Revenue, of all taxes or fees collected or earned for the Commonwealth by the officer, if any. Such taxes, fees and other amounts due the Commonwealth shall be paid over as required, but not more often than monthly, unless law or regulation provides otherwise.

(b) All commissions on the collection of any such taxes and fees for the Commonwealth shall be deemed and taken as part of the regular fees of the officer collecting the same and shall be accounted for accordingly.

(c) The provisions of this section shall apply only to the reporting and payment over of any such taxes or fees and to the treatment of commissions thereon as are not otherwise provided for by law.