When permitted by resolution or ordinance, any tax authorized by this chapter may
be paid prior to the taxable event to which it may be attributable. Such prepayment shall be made by deposit with the treasurer or other legal depository
for the benefit of the funds to which they belong. They shall be credited by any county or city against any future tax that may become
due from a taxpayer: PROVIDED, That the taxpayer with the concurrence of the legislative
authority may designate a particular fund of such county or city against which such
prepayment of tax is made. Prepayment of taxes under this section shall not relieve any taxpayer from remitting
the full amount of any tax imposed under the authority of this chapter upon the occurrence
of the taxable event.
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