(a) Separate returns and payment.-- Each county officer 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, at the same time that monthly returns are made under section 14702 (relating to system of accounts and fees paid to county treasurer). The taxes, fees and other amounts due to the Commonwealth shall be paid over as required, but not more often than monthly, unless specifically provided by law or regulation. (b) Commissions.-- All commissions on the collection of taxes and fees for the Commonwealth shall be deemed and taken as part of the regular fees of the county officer collecting and shall be accounted for accordingly. (c) Applicability of section.-- This section applies only to the reporting and payment of any taxes or fees and to the treatment of commissions as are not otherwise provided for by law.
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