A Georgia sublease agreement allows the initial renter (sublessor) to rent a property to a new tenant (a sublessee). This can be for the entire rental property or a partial rental like a room. The sublessee is still responsible for upholding the terms and conditions of the original lease, even though they’re leasing from the original tenant.
If any damage to the property occurs, or if the sublessee does not pay rent or otherwise breaches the agreement, the original tenant is liable. Landlords can request security deposits from the new tenants and even prohibit subletting altogether, so an original tenant should check with their landlord before setting up a sublease contract.
Laws & Requirements
Sublease and Assignment Provision Laws: Georgia Landlord-Tenant Handbook, p.13.
Landlord-Tenant Laws: Title 44, Chapter 7 of the Code of Georgia.
Security Deposit Obligations: In Georgia, a sublessor must return the security deposit within 30 days of the end of the sublease.
Notices: The sublessor must give a subtenant written notice to pay rent or leave according to the sublease and/or original lease. They also must provide 60 days’ written notice of their intent not to renew the sublease and/or original lease.
Permission to Sublet
Tenants need written permission from their landlord to sublet a rental in Georgia.
- Laws: Your lease dictates if subletting is permitted. If the lease does not explicitly address subletting, seek approval from your landlord.
- Explicit Written Consent: Yes.
- Landlord’s Right to Reject: Even with permission to sublet, a landlord can screen potential subtenants and deny them for valid legal reasons.
Tax Obligations
Lodgings Tax
- State law does not provide a definition for short-term rentals. They are regulated at the local level.
- Georgia imposes a 4% state sales tax, along with a $5 per night tax for specific facilities.
Tax Rates by County
- Additional sales taxes are imposed by each county. Most cities and counties also impose lodging or hotel taxes.
- County/local sales taxes range from 2% to 5% (varies by location). Local occupancy taxes range from 0% to 8% (varies by location).
Filing Frequency
- Register with the Georgia Department of Revenue online to obtain a Tax Identification Number.
- Filing frequency assigned upon registration: monthly, quarterly, or annually.
Making Payments
- The state collects all state and county sales taxes, while each county and city collects its own room/hotel tax.
- File tax returns electronically if owing more than $500; all sales tax returns must be filed electronically for electronic funds transfer.
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