Forsyth County and city of Cumming officials huddled Tuesday to consider whether to phase in an energy excise tax that the state is phasing out.State legislators passed a law earlier this year that would start a four-year process of exempting the sales tax on energy charged to manufacturing businesses. The provision was part of larger changes to the tax code and was meant to make the state more attractive to manufacturers.Along with the state portion of the tax, the law eliminated the two 1 percent sales taxes local governments collect as part of the local option sales tax, which reduces reliance on property taxes, and the special purpose local option sales tax, which funds special voter-approved projects.The joint Tuesday meeting was the first step required for Forsyth and Cumming to have the ability to levy a local energy tax.If the two entities want to keep that revenue, they must enter into an intergovernmental agreement within 30 days, said Paul Higbee, of the county attorney’s law firm.After those 30 days, each government must adopt an ordinance to make the tax effective Jan. 1, Higbee said.In following procedure, neither government made a decision on whether to bring about the tax, but each scheduled the item for a future meeting — Forsyth County on Oct. 9 and Cumming on Oct. 16.Commissioner Pete Amos said he’d “like to keep our options open.” While the exact amount can’t be determined, county finance director David Gruen said the total yearly revenue is estimated between $100,000 and $1 million.