7-1001: Cash Acceptance

Purpose

​To reduce security risks to the County, its employees and customers, and to prevent significant burdens on cashiering operations that severely restrict the services that can be provided to other County constituents and customers when cash payments are received.

Authority​

• Government Code Sections 6852 and 27000; 
• Revenue and Taxation Code Section 2502

Scope​

This policy applies to all County departments accepting cash payments.​

Policy​

The County of Sacramento allows customers to make payments using legal tender (bills and coins) as set forth in California Government Code Section 6852 and Revenue and Taxation Code Section 2502, subject to the following requirements that must be met for the acceptance of such payments: 

A. For payments involving significant quantities of cash, transactions must be able to be completed in a reasonable amount of time during regular business hours, and the counting of cash must not be disruptive to the County’s ability to serve other customers and perform normal daily business operations. Any counted cash must be returned to the customer if counting of tendered cash is not completed by the close of business, or it is determined the cash cannot be counted in a reasonable amount of time. The County does not accept partial payments for property tax payments.  

B. All counting must occur at the public counter with the customer present. 

C. Bills must be readily countable (i.e. not folded, crinkled, or otherwise manipulated). 

D. Large quantities of bills must be tendered by the customer in stacks that can be quickly placed in department counting machines. 

E. Large quantities of bills or coins may not be put in public view on the public counter, floor, or any other place within the public area. The Tax Collector has the right under Revenue and Taxation Code section 2502 to refuse the payment in coins of property taxes, penalties and interest. 

F. The limit for non-tax payments made in coin is approximately $150 at a location where there is an automated coin counter and $5 at locations without one. 

Tendered payments are subject to County of Sacramento’s management review to determine if the above requirements have been met. If the requirements are deemed not met, the acceptance of cash payment may be denied.