In our spring, of course there is still frost. The trees over the winter also technically thaw out. What happens is in the evening the night temps get below zero and it drives the sap down the trunk of the trees into the root system, for the protection of the tree. In the morning the sun comes up and starts to warm the tree. The temps get above freezing and as the tree heats up, the sap starts back up the trunk of the tree. Your tap of course captures that sap as it moves up and down the trunk of the tree.
Once the night time temps stay too high, and the sap does not need to flow back down, then maple season is pretty much over. In the southern states where it is warm all the time, the sap is in the tree all the time. But on prime days during season, I've seem a big coffee can get filled pretty fast. It is not uncommon to empty in afternoon and the cans are about to over flow.
We then take the sap to the house. Run it through filters and strainers to get the bugs, bark, dust, etc out of it. Then pour it into containers and let it settle for a while.
We use wood because it is every where and free. You can use gas, electric, anything you like. You cook it very slow and stir the sap constantly. This boils the water out of the sap. And as the sap is reduced down, it starts to turn.
I have one friend that finishes his sap with a double boiler system, because at the end it is very important you do not over cook and or burn the sap. All of this affects the flavors and if you cook it too much you get maple crystals. They are pretty good actually.
Its a lot of work. Probably why I don't do it anymore. Actually the guy I used to do it with had a stroke and he can't and I just don't do it because friends always have some for me now.