(a) The annual salary of the Revenue Commissioner of Coffee County holding office effective October 1, 2016, shall be ninety-two thousand, five hundred dollars ($92,500).
(b) The annual salary provided in subsection (a) shall continue to be adjusted thereafter as authorized in Chapter 2A of Title 11.
(c)(1) A Revenue Commissioner of Coffee County elected on or after March 8, 2021, shall receive an annual base salary of eighty-five thousand dollars ($85,000) per year. Except as provided in subsection (b), the salary shall constitute the total compensation payable to the revenue commissioner, and shall be in lieu of any salary, expense allowance, or other compensation provided by law. The revenue commissioner shall be paid from the same funds and in the same manner as presently provided.
(2) The annual salary provided in subsection (a) shall continue to be adjusted thereafter as authorized in Chapter 2A of Title 11.
(3) If there is a break in continuous service as revenue commissioner on or after May 17, 2021, upon reappointment or reelection as revenue commissioner, he or she shall receive the base salary as provided in subsection (a), which may be adjusted as provided in subsection (b).