16 Pa. Stat. § 4974
The board for the selection of depositories shall have authority to designate any bank, savings bank, bank and trust company, trust company or national banking association located within the county as a deputy county tax collector, for the sole purpose, however, of receiving and receipting for county taxes paid to it at its place of business. The county tax collector shall not be held responsible for losses occasioned by the failure of any such institution, for moneys received by it as such deputy. Each such institution acting as a deputy county tax collector shall, within five days after the last day of each calendar month, transmit to the county tax collector all moneys received by it as such deputy during such preceding month. Each such payment shall be accompanied by an itemized statement showing what taxes have been paid, the dates when paid, and by whom they have been paid. Such an institution shall not be allowed any compensation or commission for acting as such deputy other than expenses actually incurred in transmitting moneys and records of payments to the county tax collector.
Every such institution, before entering upon its duties of receiving and receipting for taxes, shall post such security, in such amount as shall be determined by the board, the insure the faithful performance of its duties and the payment over of all tax moneys received by it.
16 P.S. § 4974