When a developer needs to change the taxation setting from Net to Gross and the Business Manager interface does not initially offer this option, the necessary steps typically involve unlocking the site preferences. After unlocking, the developer can change the Taxation setting to Gross. This process is part of managing site-specific configurations where some settings may be locked by default and require administrative privileges to adjust. This procedure is consistent with the administrative controls and site management features described in Salesforce Commerce Cloud documentation, ensuring that changes adhere to platform capabilities and security protocols.