A person may round to the nearest whole dollar ($1.00) all amounts the person is required to enter on any return, report, voucher, or other document required under this chapter. Any fractional part of a dollar ($1.00) that equals or exceeds fifty cents ($.50) shall be rounded to the next whole dollar ($1.00), and any fractional part of a dollar ($1.00) that is less than fifty cents ($.50) shall be dropped. If a person chooses to round amounts entered on a document, the person shall round all amounts entered on the document.
(Ord. 163-2015. Passed 12-21-15.)