Illinois state law does not specifically address a tenant’s ability to sublet. The lease between a landlord and tenant will determine whether or not the property may be sublet, although the landlord may not unreasonably deny a sub-lessee applicant.

In Chicago, however, tenants have an absolute right to sublet, regardless of the lease’s terms, provided that the sublease is “reasonable” in nature.^[1]

If the lease is unclear or is silent on the subject of subleasing, getting the landlord’s permission is recommended. When a landlord’s permission to sublease is necessary, a Landlord Consent Form may be used to obtain written approval.

Statewide, Illinois charges a hotel operator’s tax on rentals of less than 30 days. Each county and city may impose additional taxes, permit requirements, or fees.

Illinois short-term rental taxes:

• 6% state hotel tax^[2]
• Additional taxes levied at the city and county level

Some localities prohibit short-term rentals altogether. For example, Lake County does not allow property rentals of less than one month in residential zones.^[3]