(a) The per annum compensation shall be seventy-eight thousand dollars ($78,000), as adjusted by subsection (c), for the revenue commissioner effective with the beginning of the next term of office.
(b) The compensation amount in subsection (a) shall be paid out of the general fund of the Montgomery County Commission in the same manner as other county employees are paid.
(c) Subsequent to October 1, 1996, the compensation amount in subsection (a) shall be increased by the same percentage as the across-the-board percentage increase received by full-time county employees at the same time as the increase is received by the county employees, except that the amounts shall not be increased by more than three thousand dollars ($3,000) in any fiscal year.