(a) The revenue commissioner shall receive a base annual salary of one hundred twenty thousand dollars ($120,000) per year payable in the same manner and at the same time as other employees of the county. The salary provided by this subsection shall supersede any salary, expense allowance, or other compensation.
(b) Notwithstanding any other law, in addition to any other compensation provided to the revenue commissioner, the revenue commissioner shall continue 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.