(a) Effective October 1, 2021, the Sheriff of Escambia County shall receive an additional expense allowance based on the difference in an annual salary of ninety-six thousand dollars ($96,000) per year and the amount of annual salary the sheriff is eligible to receive on October 1, 2021. The expense allowance provided by this section shall be in addition to all other compensation provided by law and shall be payable in the same manner as the salary of the sheriff is paid.
(b) Effective beginning the next term of office, following April 2, 2021, the annual salary of the sheriff shall be ninety-six thousand dollars ($96,000) per year and the expense allowance provided in subsection (a) shall be repealed. The annual salary provided in this subsection shall be payable from the general fund of the county in the same manner as county employees.
(c) Any expense allowance provided by this section shall be treated as salary for retirement purposes.