Gov. Code, § 6158

(a) As used in this section:

(1) “Local agency” has the same meaning as defined in Section 54951.

(2) “Payment” means any tax, fee, or charge paid to the local agency, or other funds tendered to the local agency for any license, permit, or public service, or in payment of any trust deposit, and includes any payment set forth in subdivision (b) of Section 6159.

(b) A local agency may round the amount of any payment made wholly or partly in cash to the local agency, or any refund or other amount tendered wholly or partly in cash by the local agency, to the nearest five cents ($0.05).

(c) This section shall apply to a local agency only if the governing body of the local agency adopts, by majority vote, a resolution to make this section applicable to the local agency.

(d) The Legislature finds and declares that authorizing local agencies to round transactions made wholly or partly in cash to the nearest five cents ($0.05) serves a public purpose, and is of benefit to the state and local agencies, by facilitating the conduct of public business if the United States Mint ceases to produce pennies, notwithstanding the potential reduction or elimination of the production of pennies by the United States Mint.