Sublease Agreement

Maine Sublease Agreement 1 pdf Maine Sublease Agreement Template

Tenants Right to Sublet

  • Tenants need their Landlords written consent to sublet unless it is written in the lease agreement.

Short-Term Lodgings Tax Rules

  • Short-Term Rentals – There’s a statewide tax of 9%. [1]
  • 28-Day Stays or Less – The tax is levied on rentals of less than 28 consecutive days.
  • 15-Day Stays or Less – If a room is rented for fewer than 15 days in a year, the operator doesn’t need to collect taxes. [2]

Eviction Laws

  • Authority of the Landlord – The Landlord can evict the original Tenant if the sublessee violates the lease terms or damages the property. [3]

Sample Maine Sublease Agreement Template

Sources

  1. § 1811D(3)
  2. Maine.Gov
  3. § 9097 Terms of Rental Agreement
Washington D.C. Sublease Agreement Template 1 pdf District of Columbia Sublease Agreement Template

Right to Sublet

In Washington D.C., Landlords can ban subletting if it’s written in the lease agreement. If it’s allowed with approval, the landlord can set qualifications for the subtenant. A Landlord Consent Form can be used to get approval for subletting.

Short-Term Lodgings Tax

  • With Host on Property – Tenant must pay a lodgings tax if the rent term is less than 30 nights or less.
  • Without Host on Property (Vacation Rental) – Cannot exceed more than 90 nights per year.
  • Hotel / Transient Accommodations Tax – Short-term rentals are credited with a 14.95% transient accommodations tax in Washington D.C.

Sample District of Columbia Sublease Agreement

Sources

  1. § 42–3505.55.
  2. dlcp.dc.gov
  3. DC.gov Office of the Chief Financial Officer
Kansas Sublease Agreement pdf Kansas Sublease Agreement Template

Tenant Right to Sublet

  • Tenants need their Landlords written consent to sublet if the lease term is under two years. [1]

Short-Term Lodgings Tax Rules

  • Accommodations Broker – In Kansas, an Accommodations Broker is any business offering two or more sleeping rooms for rent. These businesses must collect state and local sales taxes on all rental receipts.
  • Transient Guest Tax – Transient Guest Tax (set by the county or city) for stays of 28 consecutive days or fewer. [2]
  • Sales Tax – 6.5% State Sales Tax
  • Local Sales Tax – varies by location

Sources

  1. Kan. Stat. § 58-2511
  2. Pub. KS-1540

Example Kansas Sublease Agreement

Iowa Sublease Agreement 1 pdf Iowa Sublease Agreement Template

Tenant Right to Sublet

  • Tenants can sublease as long as their lease says otherwise. A Landlord Consent Form makes is used to get approval in writing. The landlord can deny a sublease in Iowa for a reasonable reason. [1]

Short-Term Lodgings Tax Rules

Definition

offered for a fee for thirty days or less. [2]

Short-term / 30-days

Short-term rentals are not subject to sales tax but must pay:

  • 5% State Hotel Tax 3
  • Additional Local Taxes (vary by location)

Taxes are submitted electronically via GovConnect.Iowa.gov. [3]

Sources

  1. Legislative Guide: Landlord Tenant Law
  2. Iowa Code 2024 Section 414.1
  3. Iowa Department of Revenue

Example Iowa Sublease Agreement PDF

Indiana Sublease Agreement pdf Indiana Sublease Agreement Template

Tenant Right to Sublet

  • The Landlord must approve the sublease in writing if it is not listed in the original written Indiana rental lease agreement. Use the Landlord consent form to get approval.

Short-Term Lodgings Tax Rules

30-day rental stays – An Indiana short-term rental (STR) is defined as any part of a home, condominium, cooperative, or timeshare rented for less than 30-days (1-month) at a time through a short-term rental platform. [1]

STRs are subject to the following taxes:

  • 7% State Sales Tax [2]
  • County Innkeeper’s Tax (by county) and it is collected by the Indiana Department of Revenue. [3]

Sample Indiana Sublease Rental Agreement PDF

Sources

  1. IN Code § 36-1-24-6
  2. Indiana Department of Revenue FAQs
  3. Indiana Department of Revenue: County Innkeeper’s Tax (CIT)
Illinois Sublease Agreement 1 pdf Illinois Sublease Rental Agreement Template

Tenant Right to Sublet

  • Illinois state law doesn’t mandate subletting therefore whether you can sublet depends on your lease.
  • Landlords can’t unreasonably refuse a subtenant.
  • In Chicago, tenants have the right to sublet as long as the sublease is “reasonable” and does not need to be in the Illinois lease agreement form. [1]
  • The Landlord Consent Form is useful to get the Landlord written approval documented.

Short-Term Lodgings Tax Rules

30-day rental stays – 6% Hotel Operator Tax. [2]

Prohibited Locations – Short-term rentals (less than 30-days/1-month) in unincorporated residential zones are prohibited in some locations in Illinois such as Lake County. [3]

Sources

  1. Chicago Municipal Code 5-12-120
  2. Illinois Department of Revenue
  3. Lake County Planning, Building, and Development Department

Sample Illinois Sublease Rental Agreement 

Idaho Sublease Agreement Template pdf Idaho Sublease / Sublet Rental Agreement Template

Tenants Right to Sublet

    Tenants can sublet in Idaho unless their lease specifically prohibits it. If the lease requires the Landlord’s permission, the Tenant must get written approval with a Landlord Consent Form.[1]

Short-Term Lodgings Tax Rules

  • A short-term rental is defined as property rented for 30 days or less in Idaho. [2]
  • The state charges a 6% [3] sales tax and a 2% travel and convention tax on these rentals. [4]
  • Some cities have own taxes or fee amounts.
  • State taxes are collected by the state and city taxes are collected by the cities.

Sources

  1. Idaho AG’s Landlord and Tenant Manual
  2. Idaho Statutes Title 63 § 63-1803
  3. Idaho State Tax Commission
  4. Idaho State Tax Commission

Sample Idaho Sublease / Sublet Rental Agreement Template

Hawaii Sublease Agreement 1 pdf Hawaii Sublease Agreement Template

Tenants Right to Sublet

Tenants can sublet their rental property without the landlord’s consent unless the lease states otherwise or the property is government-owned. If landlord approval is required, tenants can use a Landlord Consent Form. [1]

Short-Term Rental / Lodgings Tax

  • In 2022, Ordinance 22-7 banned rentals of 30 to 90 days outside resort zones. A judge recently allowed existing operators to continue while the law is reviewed.[2]
  • Statewide, short-term rentals (less than 180 days) are subject to a 10.25% Transient Accommodations Tax.[3]
  • Counties can add their own tax on top of the 4.5% General Excise Tax.[4]
  • Some may require permits that will add to the costs.[5]

Sample Hawaii Sublease Agreement Template

Download: PDF / Word (.docx) / Excel / OpenDocument (.ODT)

Sources

  1. Hawaii Revised Statutes 28, § 521-37
  2. Skift
  3. Hawaii Transient Accommodations Tax Law
  4. State of Hawaii Department of Taxation
  5. County of Hawaii Planning Department
Georgia Sublease Agreement pdf Georgia Sublease Agreement Template

Tenants Right to Sublet

Tenants in Georgia need written permission from their landlord to sublease their unit. If the lease is unclear about the subletting rules, use a Landlord Consent Form to make sure there will not be any issues. [1]

Short-Term Rental / Lodgings Tax

Short-term rentals (STRs) in Georgia are regulated by local governments, as there are no state-level rules. Counties and cities set their own qualifications, taxes, and fees.[2]

Georgia STR Taxes and Fees:

  • 4% state sales tax.[3]
  • $5/night state hotel/motel fee.[4]
  • County sales tax (varies by location).
  • City sales tax (varies by location).
  • Some areas impose additional hotel or tourism taxes.
  • Get a business license  through the city clerk’s office.

Sublease Georgia Tech / GA Tech

Subleases Near Georgia Institute of Technology:

Sample Georgia Sublease Agreement Template

Sources

  1. Georgia Code § 44-7-1(a)
  2. Hosfully.com / Regulations / Georgia
  3. Georgia Department of Revenue
  4. Rules and Regulations of the State of Georgia, Rule 560-13-2-.01
Delaware Sublease Agreement 1 pdf Delaware Sublease Agreement Template

Tenants Right to Sublet

  • Tenants need their Landlords written consent to sublet unless it is written in the lease agreement. [1]

Short-Term Lodgings Tax Rules

  • Delaware levies an 8% Lodging Tax on rentals with five (5) or more rooms and no cooking facilities.
  • Local areas set their own tax rates and rules for short-term rentals, depending on location. [2]

Can you break a sublease in Delaware?

Yes, with a 60-day notice.

Sources

  1. Residential Landlord-Tenant Code
  2. § 6101 – 6102

Sample Delaware Sublease Agreement Template