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 primarily involves the tenant paying a base rent plus a percentage of their sales revenue to the landlord. While it may include some operational costs, the defining feature is the revenue-sharing aspect, not the responsibility for taxes and other expenses, which are typically covered by the landlord.

In a gross lease, the landlord assumes responsibility for all operating expenses, including taxes, insurance, and maintenance. The tenant pays a single, set rental amount without any additional charges for these expenses. This makes the gross lease the opposite of a net lease, where such costs fall on the tenant.

A graduated lease specifies predetermined increases in rent over time but does not inherently dictate who pays for operating expenses. Like a gross lease, it generally does not require the lessee to cover taxes and other operational costs, focusing instead on the rent adjustment schedule.