72 Pa. Stat. § 5530
Each collector of city, county, borough, town, township, and school district taxes shall, within sixty (60) days after the close of each calendar year, file with the State Department of Community Affairs and with the clerk of the court of quarter sessions of the county, a report, verified by oath, for the preceding calendar year, showing the following information for each city, county, borough, town, township, and school district whose taxes he has collected; the number of taxables against whom such taxes have been levied; the total amount of taxes of the various types appearing on the tax duplicate or duplicates delivered to him for collection during such preceding calendar year; the amount of taxes of the various types collected by him during such year, showing which of such taxes were current and which delinquent; if such tax collector also serves as treasurer of the city, county, borough, town, township or school district, the amount of money handled by him as such treasurer, the salary, if any, received by him as collector of such taxes, and the salary, if any, received by him as treasurer, the percentage or percentages, if any, of the commission received by him as compensation for his collecting such taxes or acting as treasurer, the compensation expressed in dollars received by him in commissions for collecting such taxes or acting as treasurer, the total gross amount of compensation received by him as collector of taxes and treasurer, an itemized list of expenses which were incident to the collection of the taxes or to his services as treasurer, and which, under the law were or are to be paid by him from his compensation as collector of taxes or treasurer, an itemized list of expenses which were incident to the collection of the taxes or to his serving as treasurer and which under the law were or are to be paid by the city, county, borough, town, township, or school district. The reports shall be made on forms to be prepared and furnished as herein provided.
72 P.S. § 5530