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 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? Why do I need a Real ID? What is the difference between a warrant and a check?