72 Pa. Stat. § 5511.33
For the collection of city, county institution district and school taxes in a city of the third class, the city treasurer, as tax collector, shall be paid an annual salary, which salary shall be fixed before the election of the city treasurer jointly by taxing authorities, other than the institution district whose taxes are collected under the provisions of this act. In the case of newly created cities, the said salary shall be fixed by said taxing authorities before any tax duplicates are delivered to the city treasurer. In fixing the salary of the tax collector the taxing authorities fixing the same shall each be assigned one vote, which one vote shall be divided into fractions, assigning an equal fraction of one vote to each member of the same taxing authority, and a majority of all the fractional votes cast shall govern.
The tax collector of each city of the third class shall appoint all necessary deputies, clerks and assistants whose number and salaries shall be fixed jointly by the taxing districts in the same manner as hereinbefore provided for the fixing of the salary of the tax collector. Said deputies, clerks and assistants shall give fidelity bond payable to the Commonwealth for the use of the city, county institution district and school district, conditioned on the faithful accounting and payment over of all tax moneys received by them.
Each city of the third class shall provide and furnish for the tax collector at his office, as city treasurer, suitable office space, light, heat, furniture and janitor service.
The salaries of the tax collector and his deputies, clerks and assistants shall be paid monthly or semi-monthly in equal proportions by the city, the county and the school district in the same manner as other officers of said city, county and school district under such arrangement as to payment as may be agreed upon between said taxing districts.
The salaries of the city treasurer as tax collector, his deputies, clerks and assistants, as fixed under the provisions of this section, shall in each case be considered as salary or compensation for purposes of any pension or retirement act in effect in such city and the taxing authorities, other than the institution district, shall contribute, pay or guarantee to the pension or retirement fund the amount which, according to law, the city is required to contribute, pay or guarantee to such fund by reason of the fact that the salaries herein provided for are considered as salaries or compensation of such employes for the calculation of pension or retirement rights and liabilities. Each taxing district may annually set aside, apportion and appropriate out of all taxes and income a sum sufficient for such payments or guarantees.
The salaries of the deputies, clerk and assistants of the city treasurer, as tax collector, as fixed under the provisions of this section, shall in each case be considered as salary or compensation paid by the city for the purposes of any pension or retirement act in effect in such city, and the taxing authorities, other than such city, or an institution district, shall pay to the said city their respective pro rata share of the amount paid by the city to said fund.
The taxing authorities, other than the institution district, shall be required to pay in the proportions hereinafter prescribed the premium on the bonds, required to be given by law, by the tax collector and his deputies, clerks and assistants to the Commonwealth.
The taxing authorities, other than the institution district, shall, in equal proportions, pay the cost of stationery, supplies, printing, notices, postage, telephone service, office equipment and incidental expenses necessarily incurred in the conduct of the tax collector's office; these expenses to be determined by a board consisting of one representative from each such taxing authority to be appointed by such taxing authority.
In sharing the cost of premium on bonds the city, county and school district shall each pay such portion thereof as the amount of taxes on its duplicate delivered to the city treasurer for collection bears to the total amount of the taxes on the duplicates of all said taxing districts delivered to the treasurer for collection. The proportionate shares of the above costs to be paid by the said taxing districts under the provisions of this amendment shall commence on the date when this act becomes effective, shall be calculated on the tax duplicates delivered to the city treasurer in the year one thousand nine hundred forty-nine, and shall be paid according to such initial calculation for a period of twelve months. At the end of such twelve month period and at the end of each twelve month period thereafter, new pro rata shares shall be calculated on the tax duplicates delivered to the city treasurer during the calendar year in which such period ended and shall be paid for the twelve months following.
Provisions of this section shall not apply with respect to county and county institution district taxes in counties of the third, fourth, fifth, sixth, seventh or eighth class having appointed a county treasurer to assume responsibility for the billing and collection of county and county institution district taxes in cities of the third class nor to county taxes in counties of the fourth, fifth, sixth, seventh and eighth class having appointed a county treasurer to assume responsibility for the billing and collection of county taxes in municipalities existing or organized under the act of April 13, 1972 (P.L. 184, No. 62), known as the "Home Rule Charter and Optional Plans Law," that have eliminated the elective office of tax collector.
72 P.S. § 5511.33