Commissioners debate merits of excise tax

Patrick Donahue

Updated: Sep 25, 2012, 12:50 AM

Published: Sep 25, 2012, 12:54 AM

Effingham County officials are continuing to ponder whether to enact an excise tax the state is abandoning.

Earlier this year, state lawmakers passed a law that will phase out, over a four-year period, the local sales tax on energy used in manufacturing. But the new state law also allows local governments to recoup lost local sales taxes.

“The state got rid of its portion of the tax,” said County Administrator David Crawley. “But it allows counties to come back and recoup the county portion of the tax. Otherwise, the remaining of the state sales tax would be eliminated.”

The tax is collected from companies that sell energy, such as electricity or natural gas, to manufacturers within the county. If the excise tax is enacted, the county would retain a 1 percent administrative fee for collecting the tax and distributing it to any participating cities.

Cities can levy tax but only on industries within their city limits. Crawley said the vast majority of the industrial and manufacturing sectors are located in the unincorporated county.

The tax would not apply to those plants engaged in producing electricity for resale. The sales tax on natural gas used to produce electricity for resale is one of the county’s biggest sources of sales tax revenue.

“It does not impact the energy used to manufacture power,” Crawley said. “The sales of natural gas for power are not impacted by the removal of the sales tax.”

Ostensibly, the state law was enacted to heighten the state’s competitive advantage. Concerns were offered over whether the county could put itself in a bind in recruiting new industries.

“Isn’t this the same tax the state just got rid of?” said Jack Garvin. “They said it was to help bring in business to the state. Didn’t they do this to make it a level playing field? Wasn’t that the idea? Let’s don’t do this.”

Said Commissioner Vera Jones: “If some counties implement this and some don’t, the ones that don’t may be in a better position to attract that business. That could be a consideration.”

Effingham County Industrial Development Authority CEO John Henry said he has no opinion on the matter but would like to be involved in future discussions on a possible excise tax.

“We’d like to look at some numbers and see how it is going to either hurt our competitiveness or increase our competitiveness,” Henry said.

Crawley said the county spends SPLOST revenues in some cases on economic development projects.

How much losing that tax revenue would impact the county, Crawley wasn’t sure, but it could affect both local option and special purpose local option sales tax revenues.

“We’ve made some assumptions as staff,” he said, “but they are pure speculation. We estimate $200,000-$250,000 a year. That’s a wild stab. That’s not even an educated guess.”

Crawley added the county has sent out letters to industries to see if they are willing to respond with information and see what it impact it would have on them financially.

Latest

Effingham ECCA Students Build Electric Car with Hyundai

From wiring to problem-solving, Effingham juniors Rowand Smart, left, and Dexter Bohlman tackle the challenges of building an electric car alongside engineering director Aaron Parker. (Mya Taylor / Effingham Herald)

ECCA electric car — From wiring to problem-solving, Effingham juniors Rowand Smart, left, and Dexter Bohlman tackle the challenges of building an electric car alongside engineering director Aaron Parker. (Mya Taylor / Effingham Herald)

Mya Taylor

Updated: Sep 23, 2025, 1:44 PM

Published: Sep 23, 2025, 1:47 PM

SPRINGFIELD, Ga. — For five months, 10 engineering students at Effingham College and Career Academy spent afternoons with wrenches, wires and instruction manuals, turning boxes of parts into something extraordinary — a working electric car.

The build was part of a partnership between ECCA’s engineering lab and the Hyundai Motor Group Metaplant America in nearby Ellabell. Funded through $150,000 in state grants and supported by Hyundai’s donation of tools, the project gave students hands-on experience in electric vehicle technology while tying classroom learning to one of the region’s most significant new industries.

Finding their place in the project

Junior Dexter Bohlman hadn’t expected to be part of the build. A scheduling error placed him in a higher-level engineering class, and before long he was wiring railings, connecting a key fob and shaping the steering panel.

Much of the work he did alone. The wiring — 250 to 450 terminals in all — was especially tricky.

“You have to figure out how to manage the wires to make it so that they’re less complicated,” Bohlman said. “On the top rail it’s a little bit of a mess, but down there we managed to get it a little more concise.”

For Bohlman, the project became more than an assignment. It gave him experience to add to his aerospace résumé and a sense of ownership in something bigger than himself.

Classmate Rowand Smart also joined by accident, after his schedule shifted. At first, he said, his enthusiasm for engineering was fading. The project changed that.

“It turned into something that I was actually interested in because it’s kind of a hobby working on my truck and seeing the less mechanical and more electrical part of it,” Smart said. “The wiring, the programming, all of that was really interesting.”

Smart’s father and grandfather were both mechanics, and he said their influence helped guide him through the toughest parts of the build.

Learning by doing

Students worked four days a week on the car, often troubleshooting unexpected problems.

“We had to figure out what we were going to do, find the parts, read the instructions before we put it together, and make sure we had the right equipment,” Smart said.

Together they learned not only how to wire circuits and measure voltage but also how to rely on one another.

Engineering Director Aaron Parker said the students’ persistence reflected what he calls the “four C’s” — creativity, critical thinking, communication and collaboration.

A proud moment

By May, the car was ready for its first test run. Getting it out of the lab was almost as hard as building it — four adults and 10 students had to tilt and lift the vehicle through a doorway.

Once outside, the students each took turns driving. For Bohlman and Smart, it was the highlight of months of effort.

“It was probably one of my proudest moments of students, especially upon completion,” Parker said.

The car later went on display at Stemposium, a community event where STEM students showcase their work. Families and staff stopped to admire what the team had built.

Looking forward

Bohlman said he dreams of an affordable electric rally car, while Smart imagines a Mustang with electric power. Both said the project changed how they see engineering.

HMGMA Chief Administrative Officer Brent Stubbs shared his gratitude for the partnership with ECCA.

“HMGMA is thrilled to sponsor the EV lab at Effingham College and Career Academy. ECCA is teaching young students about electric vehicles and giving them an opportunity to get hands-on experience, so when we learned about their need, we jumped at the opportunity to help. We are proud to be a long-term partner in educating future generations of EV and automobile enthusiasts. We hope one day some of them will become Meta Pros at HMGMA,” Stubbs said.

As for the car itself, Parker said it will soon get finishing touches — a light and dash cover — before being used to promote the program. Another frame, bright red and untouched, waits for the next group of students to take on.

“At the end of the day we want to set these kids up to be successful adults so that they can be independent when they get out in the real world,” Parker said.