When making out annual returns required under this chapter, the tax return preparer may round off the cents to the nearest whole dollar. If the figures on a return are rounded off, the rounding off must be done for all amounts on the return. Amounts of forty-nine cents ($0.49) or less may be dropped, and amounts of fifty cents ($0.50) and more must be increased to the nearest dollar. For example, three dollars and forty-two cents ($3.42) becomes three dollars ($3.00) and five dollars and seventy-two cents ($5.72) becomes six dollars (6.00).
(Ord. 7087. Passed 11-10-09.)