As Ronald mentioned it's calculated on gross rent at a rate of 5.7%. Important note, some Counties in FL also impose a sales tax as well - some adding an additional 1% on top of hte 5.7%. In case you haven't figured it out - if you have a triple net lease you are paying tax (State sales tax) on a tax (real estate taxes from NNNs).
I’m not an attorney nor am I giving legal advice - but I own commercial real estate in Florida and I add sales tax to rent and CAM. If the landlord didn’t collect the sales tax from the tenant, I’m quite certain that the landlord would still be liable for the sales tax due on the commercial rent. Even if sales tax language is completely left out of the lease, since Florida law says that sales tax is due on commercial rent, the tenant would still be expected to pay it. This only pertains to Florida though.