Florida Commercial Leases Explained: NNN, Gross, CAM and the End of the Business Rent Tax

A quoted rate like $20 NNN is only part of the rent. This post explains net, gross and modified gross leases, how CAM is estimated and reconciled, the clauses that change the rent over the term, what part I of chapter 83 covers, and the October 1, 2025 repeal of Florida’s sales tax on commercial rent, with a hypothetical table comparing the same space under NNN and gross terms.