Legis
Government operations
SB 1005, Chapter 321, Statutes of 2026 · Friday 18 September 2026

Local agency: payment: rounding amount

Local governments may round cash-involved payments and refunds to the nearest nickel after opting in.

The law lets local agencies continue processing cash transactions amid penny shortages. Each agency must publicly opt in through a majority-approved resolution.

What the law does

  • Authorizes an opting-in local agency to round payments made wholly or partly in cash to the nearest $0.05.
  • Authorizes the same rounding for refunds or other amounts a local agency tenders wholly or partly in cash.
  • Covers taxes, fees, charges, licenses, permits, public services, trust deposits, and specified other payments.
  • Takes effect immediately.

Who it affects

  • Cities, counties, special districts, and other local agencies that adopt an opt-in resolution.
  • People and businesses paying local-government obligations partly or entirely with cash.
  • People receiving cash refunds or other cash payments from an opting-in local agency.

Context

The Legislature identified an unprecedented penny shortage as creating immediate challenges for local tax collection and public-facing offices.