# Indiana HB 1080: Innkeeper's and food and beverage taxes.

Indiana HB 1080, Innkeeper's and food and beverage taxes., is a First Regular Session 124th General Assembly (2025) House bill sponsored by Peggy Mayfield (Republican); status failed, last action 2025-02-18 (First reading: referred to Committee on Tax and Fiscal Policy) (as of 2026-10-17).

- Canonical: https://policyrisk.com/state-bill/IN-HB1080-2025
- As of: 2026-10-17
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Indiana HB 1080
- State: Indiana
- Session: First Regular Session 124th General Assembly (2025)
- Title: Innkeeper's and food and beverage taxes.
- Status: failed
- Chamber: House
- Introduced: 2025-01-08
- Last action: 2025-02-18, First reading: referred to Committee on Tax and Fiscal Policy
- Sponsor: Peggy Mayfield (Republican)
- Cosponsors: 2
- Subjects: ways and means, the senate, tax and fiscal policy
- Touches household money: no
- Roll calls: 1 (85 yes, 4 no in all)
- Economic provisions PRIA read: 0

## Summary

Provides that the fiscal body of the town of Ellettsville (town) may, not later than December 31, 2025, adopt an ordinance to receive revenue collected from the food and beverage tax. Specifies the distribution of revenue. Provides that the ordinance must specify that the town's collection of the revenue terminates not later than July 1, 2027. Authorizes LaGrange County to impose an innkeeper's tax to replace the innkeeper's tax the county currently imposes under the uniform innkeeper's tax law. Allows a maximum tax rate of 8%. Allows the city of Shelbyville to impose a food and beverage tax. Allows Brown County to impose its innkeeper's tax at a rate that does not exceed 8% (instead of 5% under current law) under its enabling statute. Reallocates the amounts of revenue received from the Vanderburgh County innkeeper's tax to be deposited in the convention and visitor promotion fund, the tourism capital improvement fund, and the convention center operating, capital improvement, and financial incentive fund. Authorizes Delaware County to increase the county's innkeeper's tax rate from 5% to not more than 8% under the uniform innkeeper's tax statute.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Peggy Mayfield (Republican), House
- Cosponsor: Robert Heaton (Republican), House
- Cosponsor: Travis Holdman (Republican), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2025-02-04 | House | Third reading: passed | pass | 85 | 4 |   |

## Actions (9)

- 2025-02-18: First reading: referred to Committee on Tax and Fiscal Policy (Senate)
- 2025-02-05: Referred to the Senate (House)
- 2025-02-04: Third reading: passed; Roll Call 78: yeas 85, nays 4 (House)
- 2025-02-04: Senate sponsor: Senator Holdman (House)
- 2025-02-03: Second reading: ordered engrossed (House)
- 2025-01-30: Committee report: amend do pass, adopted (House)
- 2025-01-08: Coauthored by Representative Heaton (House)
- 2025-01-08: Authored by Representative Mayfield (House)
- 2025-01-08: First reading: referred to Committee on Ways and Means (House)

## Bill text

- House Bill (S): [PDF](https://api.iga.in.gov/2025/bills/HB1080/versions/HB1080.02.COMH?format=pdf)
- Introduced House Bill (H): [PDF](https://api.iga.in.gov/2025/bills/HB1080/versions/HB1080.01.INTR?format=pdf)

## Related bills

- SB 324: Criminal procedures. (signed)
- SB 231: Various corrections matters. (signed)
- SB 80: Code publication. (signed)
- SB 453: Various tax matters. (signed)
- SB 464: Financial institutions and consumer credit. (signed)
- SB 371: Workforce matters. (signed)

## Sources
- [House Bill (S) (PDF)](https://api.iga.in.gov/2025/bills/HB1080/versions/HB1080.02.COMH?format=pdf)
- [Introduced House Bill (H) (PDF)](https://api.iga.in.gov/2025/bills/HB1080/versions/HB1080.01.INTR?format=pdf)

## Related
- [SB 324: Criminal procedures.](https://policyrisk.com/state-bill/IN-SB324-2025)
- [SB 231: Various corrections matters.](https://policyrisk.com/state-bill/IN-SB231-2025)
- [SB 80: Code publication.](https://policyrisk.com/state-bill/IN-SB80-2025)
- [SB 453: Various tax matters.](https://policyrisk.com/state-bill/IN-SB453-2025)
- [SB 464: Financial institutions and consumer credit.](https://policyrisk.com/state-bill/IN-SB464-2025)
- [SB 371: Workforce matters.](https://policyrisk.com/state-bill/IN-SB371-2025)
- [Indiana bills](https://policyrisk.com/states/indiana/bills)
- [Indiana state hub](https://policyrisk.com/states/indiana)
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Source: PRIA, https://policyrisk.com/state-bill/IN-HB1080-2025 (as of 2026-10-17).