Final amounts owed to state or political subdivisions; require to be rounded to nearest 5¢.

SB 2847 requires state and local government entities (like counties, cities, and agencies) to round cash payments for taxes, fees, fines, or assessments to the nearest 5¢. It applies to all government collections paid in cash - such as county clerk copy fees or tax payments - but does not affect private merchants' sales pricing. If private businesses pay cash taxes to the Mississippi Department of Revenue, those amounts must be rounded to the nearest 5¢. The bill amends existing statutes (including fee schedules for county clerks and newspaper publications) to implement this rounding rule.