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.