An Oklahoma sublease agreement is an official legal document that allows a property tenant to rent out some or all of that property to another tenant (a “sublessee” or a “subtenant”).
In Oklahoma, the initial tenant (or “sublessor”) must create a sublease agreement that doesn’t conflict with the terms and conditions of the original lease. Within this new sublease, the sublessor must abide by all Oklahoma laws regarding the eviction process, security deposits, and other landlord-tenant matters.
Laws & Requirements
Sublease and Assignment Provision Laws: Oklahoma Statutes § 41-10
Landlord-Tenant Laws: Oklahoma Statutes Title 41 (Landlord and Tenant)
Security Deposit Obligations: A sublessor must return the security deposit within 30 days of the end of the sublease.
Notices: If a subtenant doesn’t pay their rent on time, a sublessor must give them five days’ written notice to pay rent or leave. If a sublessor decides not to renew their sublease or original lease, they must alert the subtenant within 30 days of the end of the lease.
Permission to Sublet
- Laws: Oklahoma law does not explicitly address subletting.
- Explicit Permission: The terms of the original lease define the right to sublet. If a tenant wants to sublet, they should obtain written permission from the landlord.
- Landlord’s Right to Refuse: A landlord can legally refuse a subtenant before granting consent.
Tax Obligations
Lodging Taxes
Short-term rentals, defined as rentals for 30 consecutive days or less, are subject to various taxes. The state imposes both a sales tax and a lodging tax on these rentals:
- State Sales Tax: Oklahoma levies a state sales tax of 4.5% on the gross receipts from short-term rentals. This includes charges for accommodations and any additional fees such as cleaning or pet fees.
- State Lodging Tax: An additional state lodging tax of 4.5% is also applicable to short-term rentals. This brings the total state tax rate to 9% for these transactions. [1]
Local municipalities in Oklahoma can impose their own lodging taxes on top of state taxes. These local taxes vary by city, such as Oklahoma City imposing a lodging tax of 5.5%, Tulsa at 5%, and Norman at 5%.
Filing Frequency
The filing frequency for tax returns depends on the registration and specific requirements of the Oklahoma Tax Commission:
- Monthly: Returns are typically due on the 20th of each month.
- Quarterly and Annually: These frequencies may also be available depending on the volume and nature of the rental business.
Making Payments
Hosts must register with the Oklahoma Tax Commission to collect and remit these taxes. Registration can be completed online to receive a Sales and Use Tax Certificate of Registration. Some local jurisdictions may also require additional registration, permits, or licenses to operate legally.
Use OK Tap to file and remit your payment through their online system. Or, you Can Use form STS-20002 to file on paper and send it by mail. Note that if you pay more than $2500 per month, you are required to file online.
Platforms like Airbnb and Vrbo often handle the collection and remittance of these taxes on behalf of hosts. However, it is crucial for hosts to verify that all applicable taxes are being collected and remitted correctly to ensure compliance with state and local regulations.
Sample
You can download an Oklahoma sublease agreement template as a PDF or Word file below:
Related Documents
Rental Application
Evaluate whether a prospective subtenant meets the subletting criteria for the property.
