(a) Any nonelected law enforcement officer, including the sheriff’s executive assistant, who is employed by the Jefferson County Sheriff’s Department on a full-time basis, shall receive a subsistence allowance of eight dollars for each working day of a pay period while engaged in the performance of his or her duties as a law enforcement officer. This allowance shall be in addition to all other compensation, expenses, and allowance provided for such officers. Provided, however, that this subsistence allowance shall remain in effect only as long as any portion of the one-half percent occupational tax passed by the Jefferson County Commission in ordinance #1120 dated September 29, 1987, remains in effect.
(b) This subsistence allowance shall not be subject to any income or other taxes levied by the State of Alabama or the federal government.
(c) Provided, however, this section shall become null and void upon the repeal in its entirety of Jefferson County ordinance #1120 dated September 29, 1987.
Last modified: May 3, 2021