Dickson County Moves To Standardize Cash Payment Rounding System As Pennies Phase Out

Charlotte, TN – Dickson County officials are moving to standardize how cash payments are handled across county offices as the use of pennies continues to decline, adopting a rounding policy designed to ensure consistency without significantly affecting county revenue.

The discussion took place during the Feb. 2 work session of the Dickson County Commission, where commissioners reviewed a proposed resolution establishing uniform rounding rules for cash payments only. Electronic transactions—including credit cards, debit cards, and online payments—would not be affected.

County officials emphasized that the policy is administrative in nature and is intended to provide clarity for both employees and residents as physical pennies become increasingly unavailable.

How the policy would work

Under the proposed policy, cash payments made to county offices would be rounded to the nearest five cents when pennies are not available. The rounding method mirrors guidance from the Tennessee Comptroller’s Office and policies already adopted by other Tennessee counties.

Under the standard:

• Amounts ending in 1 or 2 cents would round down to the nearest dollar or nickel

• 3 or 4 cents would round up

• 6 or 7 cents would round down

• 8 or 9 cents would round up

Officials stressed that the policy applies only when residents choose to pay in cash. Any transaction paid electronically would continue to be charged at the exact amount owed, down to the cent.

Where it applies

The rounding policy would apply to a wide range of county transactions that are sometimes paid in cash, including:

• Property taxes

• Court fees and costs

• Interest and penalties

• Permits and other county charges

County leadership noted that most property tax bills already result in rounded totals, meaning many residents may never notice a difference.

Financial impact expected to be minimal

Commissioners questioned whether rounding could result in additional county revenue. County officials said any fiscal impact would likely be negligible, with rounding both up and down balancing out over time.

“This isn’t designed to generate revenue,” officials said during the discussion. “It’s about consistency and practicality.”

Because rounding would sometimes benefit the payer and sometimes the county, officials said the overall effect is expected to be neutral.

Modeled after other counties

The proposed resolution was modeled after policies adopted by other Tennessee counties facing the same issue. With the availability of pennies declining and banks limiting their circulation, counties across the state are being forced to clarify how cash transactions should be handled.

County officials said adopting a formal policy now helps avoid confusion at service counters and ensures that all departments apply the same standard.

Next steps

No final action was taken during the work session. The resolution was forwarded to the County Commission’s Feb. 17 regular meeting, where it is expected to come up for formal consideration.

If approved, the policy would take effect immediately and would be implemented uniformly across all county offices.