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]

• 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]