Although this doesn't directly answer your question, generally when using a hobbs, you round up whenever the next number starts to "show" This is how most flight schools charge for the airplane and how students log the time as well.
Remember that a tach is based on engine RPM, so it is not a accurate measure of time.
The general rule way of keeping time is just using the hobbs, or if not equipped, keep a timer once you begin to move under your own power for
When flying the jet, we have an "air hobbs" and since according to the FAA flight time is whenever you are moving for the purpose of flight, I write down when we "block out" and "block in" then convert it, and round the 100th up or down.
I don't think anyone is going to question the fact you rounded up, and added 36 seconds to your logbook (2.99 vs 3.0) from a tach.