A person may round to the nearest whole dollar all amounts the person is required to enter on any return, report, voucher, or other document required under this Part Seventeen - Title Two. Any fractional part of a dollar that equals or exceeds fifty cents shall be rounded to the next whole dollar, and any fractional part of a dollar that is less than fifty cents 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. 06-2018. Passed 2-20-18.)