(b) Every person designated to act as an agent pursuant to subdivision (a) of this section shall remit to the commissioner of taxation and finance any funds collected by such agent and any returns filed with such agent under this article, less any fee allowed under subdivision (c) of this section, at such times as the commissioner of taxation and finance shall prescribe and shall follow such procedures and keep such records as the commissioner of taxation and finance may prescribe. Each county (other than the counties comprising New York city) and New York city shall pay all expenses occasioned by the duties of their respective recording officers to collect the tax imposed by this article, including any expense for extra clerks.

(c) Every recording officer designated to act as such agent shall retain, from the real estate transfer tax which he collects, the sum of one dollar for each of the first five thousand conveyances accepted for recording and for which he has issued a documentary stamp or metering machine stamp or upon which instrument effecting the conveyance he has noted payment of the tax or that no tax is due, pursuant to any other method for payment of the tax provided for in the regulations of the commissioner of taxation and finance, during each annual period commencing on the first day of August and ending on the next succeeding thirty-first day of July and seventy-five cents for each conveyance in excess of five thousand accepted for recording and for which he has issued such a stamp or upon which instrument effecting the conveyance he has noted payment of the tax or that no tax is due, pursuant to such other method, during such annual period. Such fee shall be payable even though the stamp issued or such notation shows that no tax is due. Such a fee paid to the register of the city of New York shall belong to the city of New York and such a fee paid to a recording officer of a county outside such city shall belong to such officer's county. With respect to any other agents designated to act pursuant to subdivision (a) of this section, the commissioner of taxation and finance shall have the power to provide, at his discretion, for payment of a fee to such agent, in such manner and amount and subject to such limitations as he may determine, but any such fee for any annual period shall not be greater than the sum of one dollar for each of the first five thousand conveyances for which such agent has issued a documentary stamp or metering machine stamp or upon which instrument effecting the conveyance he has noted payment of the tax or that no tax is due, pursuant to any other method for payment of the tax provided for in the regulations of the commissioner of taxation and finance, during such annual period and seventy-five cents for each conveyance in excess of five thousand for which such agent has issued such a stamp or upon which instrument effecting the conveyance such agent has noted payment of the tax or that no tax is due, pursuant to such other method, during such annual period.