I can't think of the last time I paid with cash at a restaurant, but this is something I doubt people will ever agree on. For me, it is so not an issue to round to the nearest dollar. I thought this would be a situation of giving a server a $50 on a $35 tab or something. I think there are enought people who think counting out 37 cents only to be handed it back is an exercise in silliness that it is unkind to portray the server as some sort of evil theif, trying to get rich 37 cents at a time. I can see sime people feel strongly otherwise, but I just can't get behind the "she is stealing my money" type spin on this. Sure, it's not technically the server's money, but social convention makes it reasonable for the server to assume she will be getting a tip and to a lot of people, 37 cents is just an annoying amount to carry around.