53 Pa. Stat. § 30784
The collector shall receive a salary of seven thousand five hundred dollars ($7,500) per year, and, in addition thereto, shall be entitled to receive and retain a commission of ten per centum of the penalties collected by him upon all taxes which shall have been delinquent for a period of more than six months at the date of collection. The collector shall appoint all necessary clerks and assistants, whose number and salaries shall be fixed by a salary board, consisting of the chairman of the board of county commissioners, the mayor of the city, and the president of the board of school directors. He shall receive no part of any penalties where the tax and penalties shall be collected by suit, or after return to the county commissioners.
53 P.S. § 30784