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 typically involves the tenant paying a base rent plus a percentage of their sales revenue. This type of lease is often used in retail settings to align the landlord’s income with the tenant's business performance. However, it does not require the lessee to cover property taxes or maintenance costs, which distinguishes it from a net lease.

In a gross lease, the landlord covers all operating expenses, including property taxes, insurance, and maintenance, while the tenant pays a flat rental amount. This lease type provides simplicity for the tenant as they do not have to worry about variable costs. Thus, it contrasts sharply with a net lease, where the tenant assumes these additional financial responsibilities.

A graduated lease involves scheduled increases in rent over the lease term, often based on predetermined intervals. While it may offer predictability in rental payments, it does not shift the responsibility for operating expenses to the lessee, making it fundamentally different from a net lease arrangement.