(a) Effective on July 1, 2020, the revenue commissioner shall receive an annual expense allowance of sixteen thousand dollars ($16,000) per year payable in equal monthly installments from the general fund of the county until September 30, 2021. The expense allowance shall be in addition to all other compensation and benefits granted the revenue commissioner and may be treated as compensation for retirement purposes. Effective October 1, 2021, the expense allowance provided by this subsection shall be repealed.
(b) Effective on October 1, 2021, the revenue commissioner shall receive a base annual salary of ninety-five thousand dollars ($95,000) per year payable in equal monthly installments as provided by law, plus any additional compensation provided by general law pursuant to subdivision (3) of Section 11-2A-3. The salary provided by this subsection shall supersede any salary, expense allowance, or other compensation provided to the revenue commissioner prior to July 1, 2020.
(c) Notwithstanding any other law, in addition to any other compensation provided to the revenue commissioner, the revenue commissioner shall continue after July 1, 2020, to receive any cost-of-living or other salary increases granted to county employees or elected officials in the county and as approved by the county commission or any salary increases as otherwise granted and approved by the county commission.
Last modified: May 3, 2021