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 Where is my state tax refund? What is the procedure for Wheel/Surtax, should it be held on cashbook? Does Surtax and Wheel tax need to be separate on the cashbook? Do I have to figure county tax? Can elected officials collect unemployment if they are not re-elected?