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The Legislative Service Commission staff updates the Revised Code on an ongoing basis, as it completes its act review of enacted legislation. Updates may be slower during some times of the year, depending on the volume of enacted legislation.

Section 718.25 | Rounding of amounts.

Ohio Revised Code
/
Title 7 Municipal Corporations
/
Chapter 718 Municipal Income Taxes
 
Effective:
March 23, 2015
Latest Legislation:
House Bill 5 - 130th General Assembly
PDF:
Download Authenticated PDF
 

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 chapter. 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.

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