What kind of lease would require the lessee to pay the taxes, insurance, repairs, and other operating expenses of the premises in addition to the regular rental payment?

A percentage lease is primarily used in retail settings where rent is based on a percentage of the lessee's sales revenue. While it may include some operational costs, the defining characteristic is the variable rent structure tied to sales, rather than the lessee's responsibility for taxes and maintenance.

In a gross lease, the landlord typically covers all operating expenses, including taxes, insurance, and maintenance costs. The tenant pays a fixed rent amount without any additional financial obligations for these expenses, making it the opposite of a net lease.

A graduated lease involves a rental payment that increases at specified intervals over the lease term. While it outlines the payment structure, it does not place operational cost responsibilities on the lessee, keeping the obligations for taxes, insurance, and repairs with the landlord.