Ohio law does not directly regulate the practice of subletting. Therefore, the lease will ultimately determine whether or not a tenant can rent the property to a third party. If the lease does not grant explicit permission to sublet, the landlord’s written consent should be obtained before the tenant enters a sublease agreement.

When permission to sublet is necessary, consider using a Landlord Consent Form.

In Ohio, short-term rentals (transient accommodations) are typically defined as those with a duration of fewer than 30 days. These rentals are subject to taxation by the state, counties, and cities. However, total tax rates will vary by location.

Ohio short-term rental taxes:

• 5.75% state sales tax
• County/local sales tax (varies)^[1]
• Local lodging tax^[2]