The tax computation under Section 765.03 and Section 765.04 of this article, shall be carried to the third decimal place and the tax rounded up to the next whole cent whenever the third decimal place is greater than four and rounded down to the lower whole cent whenever the third decimal place is four or less. The vendor may elect to compute the tax due on a transaction basis, on per item basis, or on an invoice basis: provided, that the method used must be consistently used during the reporting period and shall be the same as that used for purposes of computing the state sales or use tax. (Ord. 2019-05. Passed 10-15-19.)