It is often collected at the County Recorder of Deeds acting as an agent for the Pennsylavnia State Department of Revenue.

I do all of the work except for contract review by broker and they pay for the pm software and overhead of having a physical location for the brokerage (although rents collected and owner payments are all done online).

But, It’s truly is one of the three reasons I use a PM for the rest  1) I don’t want to screen, I don’t really like meeting new people.2) I want to stay legal in my screening, notices, demands, etc etc3) They raise rents more and faster than I would and collect more in late fees.They literally pay for themselves with increased rent/fees and I get the legal and people screening for free. 

I am thinking this is the play... sit back and collect the rent two weeks early from the seemingly excellent tenants. 

I was not aware on point 4 regarding collecting rents.

Like @Miguel Del Mazo I collect LTR data from BP rent calculator and multiply by 1.5x. 

Hosts are required to collect this tax from guests and remit it to the city or county monthly or quarterly.California State Income Tax: Income earned from renting out a property must be reported on your state tax return.

Here in Philadelphia the water bills are split into two line items, usage and storm water collection.

We know there need, want and interest, we have collected all the info, they have been well informed and educated of the process, it's now all but a functionary call, to complete process items. 

I collected rent (with increases ) for those 4 years .