A West Virginia sublease agreement is a document that lets a current tenant rent the property to someone else. This document must conform to the original lease, which means that the current tenant (the “sublessor”) is responsible for paying monthly rent to the landlord and accepting ultimate responsibility for property damages.
Laws & Requirements
Sublease and Assignment Provision Laws: No.
Landlord-Tenant Laws: Chapter 37, Article 6 of the West Virginia Code
Security Deposit Obligations: A sublessor in West Virginia must return the subtenant’s security deposit within 60 days of the end of the sublease.
Notices: A sublessor can file a Petition for Summary Relief for Wrongful Occupation of Residential Property with the court immediately after a subtenant fails to pay rent to seek an eviction immediately. They must also provide 30 days’ written notice of their intent not to renew the sublease or the original lease.
Permission to Sublet
- Laws: West Virginia law doesn’t state explicit requirements for subletting, so the parties should defer to the lease agreement. Please respect the lease’s provisions if they completely forbid subletting.
- Explicit Written Consent: If the lease doesn’t address subletting, you must get the landlord’s approval in writing to protect all parties’ interests and proceed with the subletting arrangement legally.
- Landlord’s Right to Deny: A landlord can deny a subtenant if they believe they won’t pay rent on time or will pose a threat to people in the community.
Tax Obligations
Lodging Tax
- Any rental of a property for less than 30 consecutive days will be subject to lodgings tax [1] .
Tax Rates
Explore the tax rates when subletting short-term rental properties [2] :
- State Sales Tax: 6%.
- Local Sales Tax: 1%.
- Local Hotel Occupancy Tax: Varies by municipality/county. Must collect it in accordance with W. Va. ยง 7-18-4.
Filing Frequency
West Virginia allows for monthly, quarterly, or annual filing. The state’s Tax Division will assign you a frequency based on your past tax liabilities. Here are the due dates for each filing frequency:
- Monthly: On the 20th day of the following month.
- Quarterly: On the 20th day of the month that comes after the applicable quarter.
- Yearly: On January 30 of each year.
Making Payments
- The West Virginia Tax Division accepts remitted tax payments.
- A rental unit’s owner or manager doesn’t need to collect and remit the sales tax if an online marketplace like Airbnb or VRBO does it for them.
Sample
Related Documents
