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Davidson County directs staff to draft penny‑rounding policy as pennies become scarce

November 25, 2025 | Davidson County, North Carolina


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Davidson County directs staff to draft penny‑rounding policy as pennies become scarce
Commissioners discussed a countywide policy on handling cash transactions after reports that pennies are becoming difficult to obtain. Staff said software and bank practices vary and that the county needs a consistent rule for handling small cents differences at point of sale.

County staff outlined three options discussed by the School of Government and referenced in department responses: require exact cash amounts for in‑person cash payments; round up to the nearest nickel for cash payments; or round down to the nearest nickel and write off the few‑cent underpayment. Commissioners expressed concern that state tax statutes may constrain accepting less than the full tax amount and asked legal staff to confirm the county’s authority for either approach.

Staff will research statutory constraints, software limits and tax‑office implications and return to the board with a recommended policy. Commissioners noted existing practice of charging convenience fees for some payment methods and suggested any rounding policy be applied consistently across departments.

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Scribe from Workplace AI
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