An Ohio sublease agreement is a legal document that allows for a renter ( or “sublessor”) to rent out space, such as an apartment, condo, or house, to another renter (or “sublessee”). A sublease is a separate agreement from the lease signed by the original renter and landlord.
A sublease agreement is legally binding and includes the terms and conditions under which the secondary renter can live on the property. No laws cover subletting in Ohio, so a tenant can technically sublet without permission.
However, it’s a good idea for them to obtain permission from their landlord before entering a sublease. In most cases, the original lease states whether subleases are allowed.
Laws & Requirements
Sublease and Assignment Provision Laws: No.
Landlord-Tenant Laws: Ohio Revised Code Title 53 (Real Property, Chapter 5321 – Landlords and Tenants)
Security Deposit Obligations: A sublessor must return the subtenant’s security deposit within 30 days of the lease’s end.
Notices: A sublessor must give three days’ notice to pay rent or leave if a subtenant didn’t submit a timely payment. They must also provide 30 days’ written notice if they expect not to renew the sublease or the original lease.
Permission to Sublet
- Laws: Ohio law does not specifically address the practice of subletting.
- Explicit Permission: The lease terms will decide if a tenant can sublet. If not explicitly allowed, the tenant needs the landlord’s written consent.
- Landlord’s Right to Refuse: A landlord can lawfully refuse a subtenant before giving consent.
Tax Obligations
Lodging Taxes
In Ohio, if you sublet a property for less than 30 consecutive days, you are typically required to pay a lodging tax. Additionally, various cities and counties may impose their own local occupancy taxes on short-term rentals.
Tax Rates
The following taxes apply to short-term rentals in Ohio:
- State Sales Tax: 5.75%.
- County/Local Sales Tax: Varies by county. [1]
- State Lodging Tax: Generally 3% for lodging provided for fewer than 30 days.
- Local Lodging Tax: Rates vary by municipality and can range from 3% to 6%. For example, Columbus imposes a 5.1% city-specific lodging tax, and Cincinnati imposes a 7% lodging tax. [2]
Filing Frequency
Sales tax due dates in Ohio depend on your filing frequency: [3]
- Monthly: Due on the 23rd day of the month following the end of the reporting period.
- Quarterly: Due on the 23rd day of the month after the end of the quarter (April 23, July 23, October 23, or January 23).
- Annually: Due on January 23.
Making Payments
You must register to pay sales and use tax and local occupancy tax with the Ohio Department of Taxation. You can register online to receive a vendor’s license and instructions on filing your lodging taxes.
If you host a short-term rental through a platform like Airbnb, the platform might handle tax collection and remittance on your behalf. However, you are responsible for ensuring compliance with all relevant tax obligations.
Sample
Download an Ohio sublease agreement template as a PDF or Word file below:
Related Documents
Rental Application
Assess if a potential subtenant satisfies the subletting requirements of the property.
