For a Scanner, you would only be concerned with TX as you are the Receiver.
As for an Agency, it would vary on their need to use PL RX out in the field
Agencies such as USFS, BIA, BLM, NPS, my experience has been they program No TONE
for RX so they can hear it all, from any radio. But this does vary Tech to Tech of who programmed the radio.
How do you know if a department is using a pl tone on tx and rx?