Pennsylvania Statutes Title 16 P.S. Counties § 4807. 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 1802 of this act,  1 of the fees received by said officers to and for the use of the proper county for the preceding month, 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 him, if any. The amounts so returned by any of said officers, as received by him for the Commonwealth, shall be separately paid by him into the State Treasury through the Department of Revenue, quarterly, on the first Mondays of April, July, October and January, for which he shall take duplicate receipts.

(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.