To provide for currency rounding on monetary transactions

HB 4476, the "West Virginia Common Cents Act," requires merchants to round cash transaction totals to the nearest nickel. Specifically, totals ending in 1-2 or 6-7 cents round down, while those ending in 3-4 or 8-9 cents round up. This applies only to in-person cash payments; it excludes transactions under 4 cents and all electronic payments (credit/debit cards, digital transfers). The law ensures rounding does not affect tax calculations on the rounded amount.