LEGISLATIVE SERVICES AGENCY
OFFICE OF FISCAL AND MANAGEMENT ANALYSIS
FISCAL IMPACT STATEMENT
LS 6407 NOTE PREPARED: Dec 11, 2024
BILL NUMBER: HB 1080 BILL AMENDED:
SUBJECT: Monroe County Food and Beverage Tax.
FIRST AUTHOR: Rep. Mayfield BILL STATUS: As Introduced
FIRST SPONSOR:
FUNDS AFFECTED: GENERAL IMPACT: Local
DEDICATED
FEDERAL
Summary of Legislation: This bill provides that the parts of the Monroe County food and beverage tax
collected in the town of Ellettsville must be distributed to the town of Ellettsville.
Effective Date: July 1, 2025.
Explanation of State Expenditures:
Explanation of State Revenues:
Explanation of Local Expenditures: Food and beverage tax revenue distributed to the town of Ellettsville
would be deposited in the town’s food and beverage tax receipts fund. Money in this fund may only be used
for the following purposes:
• Economic development purposes
• Public safety
• Creating or improving parks, trails, and recreation amenities
• Storm water, sidewalk, street, and parking improvements
Explanation of Local Revenues: The bill provides that the town of Ellettsville would receive the share of
the Monroe County food and beverage tax revenue that is collected in the town beginning July 1, 2025. An
estimated $115,000 could be distributed to the town in CY 2025, and the town could receive approximately
$231,000 annually beginning in CY 2026. The Monroe County food and beverage tax expires on January
1, 2045.
These estimates are based on employment data for the food services industry in Monroe County, as reported
in the 2023 Quarterly Census of Employment and Wages, and actual revenue from the Monroe County food
and beverage tax and the city of Bloomington’s share of the generated revenue. A portion of the county total
was allocated to Ellettsville based on the town's population and estimated share of the food and beverage
industry in the county.
HB 1080 1 State Agencies Affected:
Local Agencies Affected: Town of Ellettsville; Monroe County.
Information Sources: Legislative Services Agency, Indiana Handbook of Taxes, Revenues, and
Appropriations, FY 2023. OFMA Quarterly Census of Employment and Wages Data.
Fiscal Analyst: Abdulrahman Abdulkadri, 317-232-9852.
HB 1080 2