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 procedure for Wheel/Surtax, should it be held on cashbook? Does the highway schedule report include assets and depreciation?