(a) There is hereby created the office of County License Commissioner in Lauderdale County, Alabama. No later than 30 days from May 17, 1979, the legislative delegation representing Lauderdale County, by a majority vote thereof, shall appoint a county license commissioner who shall serve for a term expiring on the first Monday after the second Tuesday in January 1981. In the event such office should become vacant during such time, such vacancy shall be filled in like manner as the original appointment. The commissioner shall then run for election in the primary and general elections in 1980 and every six years thereafter. The salary of the commissioner shall be nineteen thousand five hundred dollars ($19,500) per annum, payable out of the county general fund in the same manner as other county employees are paid. He or she shall receive, in addition thereto, an expense allowance in the amount of eighteen hundred dollars ($1,800) per year, payable from the county general fund.

(b)(1) In Lauderdale County, the license commissioner, in addition to any other expense allowances heretofore provided by law, shall receive an additional five thousand dollars ($5,000) per year. Such additional expense allowance shall be payable from the county general fund as are other expense allowances.

(2) This expense allowance shall be reduced by any future salary increase for the office until the five thousand dollars ($5,000) expense allowance is fully retired.

(c) Notwithstanding any other provision of law, beginning with the next term of office and thereafter, the salary of the License Commissioner of Lauderdale County shall be the same amount as that provided by law to be paid to the Revenue Commissioner of Lauderdale County. The license commissioner’s salary shall be paid in the same manner and from the same sources as it is now paid.

(d)(1) Effective October 1, 2003, the License Commissioner of Lauderdale County shall receive an expense allowance based on a percentage of his or her annual compensation calculated on the same total percentage as any cost-of-living increases granted to any other county elected officials on or after October 1, 2001, until June 17, 2003. The expense allowance provided by this section shall be paid monthly in the same manner as the compensation of the license commissioner is currently paid and shall be treated in the same manner as other compensation for retirement or supernumerary purposes.

(2) Effective beginning the next term of office, the annual salary of the incumbent license commissioner shall be increased by the amount of the expense allowance provided in subdivision (1), payable in equal monthly installments in the same manner as the compensation of the license commissioner is currently paid, and the expense allowance provided in subdivision (1) shall then be repealed.