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Posted by Betty Greibel, Auburn, September 22, 2011:

I am looking to see if anyone has adopted a policy regarding “payment in coins”?   At one time or another we are all faced with the customer who wants to make a statement by paying their tax bill in coins.  Of course this only puts the stress on the clerk who has to count the coins; the inconvenience to other customers who have to wait until this transaction is completed and not to mention the time and energy it takes to roll the coins, than lug, drag, carry all the change to the bank.  A $1,500.00 tax bill would be 6,000 quarters, and the approximate weight of  6,000 quarters is 75 pounds.  I  know I would have to employee the use of my little red wagon to get that one transaction to the bank.

I spoke with the Legal Department at Maine Municipal and here was their reply. 

Our Tax Collectors & Treasurers Manual does indeed refer to Appendix 4b for more information on payment by coin, but it is mistaken.  There is no other information in the manual on this subject (for which I apologize).  According to my research, though, U.S. coins (as well as currency) are legal tender for the payment of taxes.  Federal law (Title 31 U.S.C. Section 5103) says so, so I don't think a municipality could refuse to accept payment of taxes or similar charges by coin.  I do think, however, that a municipality could adopt a policy that if an unreasonable number of unrolled coins are tendered, the counting and issuance of a receipt will be scheduled to occur at a time that will not unreasonably delay or inconvenience the conduct of other office business.

Replies: I once had a taxpayer submit his payment with about a 75-pound bag of unrolled coins.  I suspect he expected me to count them in front of him.  Instead, I told him I was going to the bank and put them in the coin machine, and he was welcome to accompany me.  He declined. (Stu Marckoon, Lamoine)

It usually happens a few times a year in Bangor.  Just recently we had someone pay almost $6,000 in dollar coins.  They were rolled but our policy is to open and count in front of the customer.  They think they are being clever and making a statement but they end up being the bad guy while a line forms behind them.  Most assume that we would just take their word on the amount or assume the rolls are correct but we have found rolls that are short.  So far we haven't had a repeat offender because once they realize they need to stand and wait they decide not to do it again. It is a pain but coins are legal tender and at least they are making a payment. (David Little, Bangor)

We do not have a written policy, but our “policy” is that we only accept bulk coin, rolled and with the customers phone number on each roll.  Banks also have this policy. No customer has ever challenged it.  If they do, we'll soon have a written policy. (Sue Borelli, South Portland)

It is funny that you asked this question today.  I had a lengthy conversation with a member of my staff just last night on this same issue.  Money is money and at least they are paying is my philosophy, but I have also spent a good number of years taking tax payments and understand the frustration of someone paying large bills with pennies.  YES, I said pennies, lots and lots and lots of pennies.  My office clerk presented me with a packet (Article) that states “No Law Requires Acceptance of US Currency”, I haven't had a chance to look into it yet, but I will share the link with you. www.bargaineering.com/articles/no-law-requires-acceptance-of-us-currency.html Good Luck and know you are not the only one currently having this discussion. (Michelle Flewelling, Norridgewock)

Our policy has been that if a person wants to pay more than 10.00 in coins they have to be already rolled. I'm not sure this is actually written anywhere but it has been the accepted practice. (Tabbetha Newenham, Southwest Harbor)