(a) Amounts of less than one dollar ($1.00) shall not be collected or refunded.
(b) In any tax return or form filed in compliance with this chapter, the taxpayer may, at his option, round off all sums to the nearest dollar, with items of fifty cents (50¢) or less being calculated as the next lower even dollar and fifty-one cents (51¢) being calculated as the next higher even dollar.
(W.V. Ord. 1968-42. Passed 10-22-68.)