The minimum compensation for full time county mayors is set in T.C.A. § 8‑24-102 and is determined according to county population by classes.  The office is full time, except in counties where the voters have determined by referendum that the workload does not necessitate a full-time mayor. If the county mayor’s office is determined by referendum not to be a full-time position, this must be done prior to the election of the county mayor or the county mayor will be entitled to the minimum salary. T.C.A. §§ 5-6-105, 8-24-102(e). 

A minimum salary, determined by population class, is set by the General Assembly, although the county legislative body may increase that amount. T.C.A. §§  8‑24-102 and 8-24-114. However, the compensation for the full-time county mayor must be at least five percent greater than the maximum salary payable to any other constitutional officer. T.C.A. § 8-24-102(e).

As the sheriff is the next most highly compensated constitutional officer, the full-time county mayor’s compensation must be at least five percent greater than the sheriff‘s salary.