January 15, 2020 20:23 Follow Yes, the county has the option of using one fund for both wheel tax and surtax or keeping them in separate funds. Related articles Does the Treasurer need a copy of the report of collections? Does Surtax and Wheel tax need to be separate on the cashbook? Do we need a separate BMV bank account? What is the difference between a warrant and a check? How far in advance should checks be written?