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HB737 • 2026

Require cash payments to the government be rounded to a nickel

Require cash payments to the government be rounded to a nickel

Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Bill Roemer
Last action
Official status
As Introduced
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

Require cash payments to the government be rounded to a nickel

To enact section 9.18 of the Revised Code to require that cash payments to the state and local governments be rounded to the nearest nickel.

What This Bill Does

  • To enact section 9.18 of the Revised Code to require that cash payments to the state and local governments be rounded to the nearest nickel.

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

  1. Ohio Legislature

    As Introduced

Official Summary Text

To enact section 9.18 of the Revised Code to require that cash payments to the state and local governments be rounded to the nearest nickel.

Current Bill Text

Read the full stored bill text
As Introduced

136th
General Assembly

Regular
Session
H. B. No. 737

2025-2026

Representatives Roemer, Hall, T.

To
enact section 9.18 of the Revised Code
to
require that cash payments to the state and local governments be
rounded to the nearest nickel.

BE
IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:

Section
1.
That
section 9.18 of the Revised Code be enacted to read as follows:

Sec.
9.18.
(A)
As used in this section:

"Political
subdivision" means a county, township, municipal corporation, or
any other body corporate and politic that is responsible for
government activities in a geographic area smaller than that of the
state.

"Final
price" includes the amount of any tax levied by the state or a
political subdivision on the transaction that is collected at the
same time as the transaction.

(B)
Any person who pays any tax, toll, fee, fine, or other charge to the
state, a state agency, or a political subdivision, in cash, shall
round the payment amount to the nearest five cents, and the state,
state agency, or political subdivision shall accept the rounded
amount as payment in full, as follows:

(1)
Amounts in which the second decimal place is "1" or "2"
shall be rounded down to an amount in which the second decimal place
is "0."

(2)
Amounts in which the second decimal place is "3" or "4"
shall be rounded up to an amount in which the second decimal place is
"5."

(3)
Amounts in which the second decimal place is "6" or "7"
shall be rounded down to an amount in which the second decimal place
is "5."

(4)
Amounts in which the second decimal place is "8" or "9"
shall be rounded up to an amount in which the second decimal place is
"0."

(C)(1)
A merchant who accepts cash payments may round the final price as
described in division (B) of this section for cash payments and incur
no liability for doing so, notwithstanding any contrary provision of
the Revised Code.

(2)
If the cash payment to the merchant is for a transaction subject to a
tax levied by a political subdivision or the state, then the merchant
shall round the final price as described in division (B) of this
section. Any adjustments made as a result of that rounding shall be
deducted or added to the tax the merchant remits to the political
subdivision or the state, which shall be allocated proportionately
among the state and political subdivisions based upon the respective
rates of tax levied on that transaction.