Florida Sublease Agreement Template

A Florida sublease agreement is a contract between the original tenant (the sublessor) to rent out a property to a new tenant who wasn’t part of the original lease (the sublessee). The sublessor is still responsible for upholding the terms of the original lease. Still, they act like a landlord by collecting rent from the sublessee and holding them accountable for any breach of the sublease agreement.

State law does not explicitly prohibit or allow subleases, so the terms of the original lease will dictate whether a sublease is permitted.

Laws & Requirements

Sublease and Assignment Provision Laws: No.

Security Deposit Obligations: The security deposit must be returned within 15 days of the end of the sublease or 30 days when imposing a claim on the deposit.

Notices: In Florida, sublessors must give subtenants three days’ written notice to pay rent or leave. They also need to provide the following day’s written notice of the intent to not renew the sublease and/or original lease depending on when rent is paid: seven days for weekly rental payment, 15 days for monthly rental payments, 30 days for quarterly rental payments, and 60 days for yearly rental payments.

Permission to Sublet

It’s recommended that a tenant receive written permission from their landlord before subletting.

• Laws: The lease usually either permits subletting under specific conditions or completely prohibits it.
• Explicit Written Consent: Yes, unless stated otherwise in the lease.
• Landlord’s Right to Reject: Even after giving consent, a landlord can still reject a subtenant if they are deemed unqualified, such as having a bankruptcy or poor references.

Tax Obligations

Lodgings Tax

• A short-term rental is a unit rented more than three times per year for 30 days or less (Florida Statutes 509.013).
• Lodging is subject to state sales tax (6%), county sales surtax, and county tourist tax.

Tax Rates by County

• The sales and tourist taxes vary by county.
• Some cities may also impose a city sales tax.

Filing Frequency

• You will be assigned a filing frequency and due dates when you register with the Florida Department of Revenue.
• Filing can be monthly, quarterly, semi-annually, and annually, with returns due on the 20th day of the month following the end of the filing period.

Making Payments

• The state collects all sales taxes, county sales surtax, and some county tourist taxes, but most counties, especially large tourist areas, collect their own tourist tax.
• You can file and pay the tax amount due via paper or online returns with the Florida Department of Revenue.