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 the highway schedule report include assets and depreciation? Is it up to individual counties to determine how internal controls are done? Does Surtax and Wheel tax need to be separate on the cashbook? Do we need a separate BMV bank account?