Right to Sublet
Louisiana law permits tenants to sublet their residence unless the lease expressly prohibits it.[1] The lease will likely contain language detailing the tenant’s rights and responsibilities related to subletting. Tenants wishing to sublet should read their lease carefully. If the landlord’s permission is required, a Landlord Consent Form can be used.
Short-Term (Lodgings) Tax
In Louisiana, short-term rentals fall under the definition of “hotel” and are taxed as such.[2] At the state level, hotels are subject to a sales tax of 4.45%.[3] Locally, accommodations sold to transient guests are subject to additional sales and hotel taxes.
For example, hotels located in Orleans and Jefferson Parishes are required to collect the Louisiana Stadium and Exhibition District room tax and the Ernest N. Morial New Orleans Exhibition Hall Authority room tax in addition to state sales tax.[4]
Hotels are required to report state sales tax using the Statewide Hotel/Motel Sales Tax Return.[5]