Read, read, read --- you'll find plenty of info on here that will help you be better informed!!!
In general - 95K in sales with "owner benefit" of 47K? VERY unlikely. Means beds are ancient and in need of upgrading (but paid for), owner works 70 hours/wk at no salary (other than their "benefit"), rent is low as can be because the location stinks, they aren't doing any advertising or marketing, etc.
Sales of 100K/yr -- little or no profit at this range. Usually need sales of 200K+ to begin realizing any significant profit - and sometimes not until 300+ depending on the size and overhead.
Seller
financing? Rare. Most are getting out because they were losing money, or have seen their own market turning and no that's the way it'll be going soon.
75-80K liquid but want to start another business also -- sounds spread too thin on $$ - AND time. SBA maybe for the $$, but time will still be an issue.
Run the salon full time WHILE doing massage full time?? How? Tell people to wait 30 minutes to tan until you finish the massage? Or keep interrupting the massage to greet customers, sell them packages and lotions, tour them around the salon, clean after they are done, etc?
I'd say....move to St. Pete, buy your lawn care business and have her take a job at a salon that offers massages to begin building clientele. On the side, one or both of you work part-time in a tanning salon. Do that for at least a year - go through a "busy" as well as a "slow" season.
Nothing for sale today is "too good to be true" that won't be there in 1 year or even 2. But the risk of jumping in too fast and uninformed and losing all you have amassed so far is quite possible in today's market.
Not a pessimist, not even unsuccessful - just a fair "warning" for newbies that think it looks like an easy buck. Those days WERE here - but have passed. The industry still has big money to be made, but only if you are ready to invest SIGNIFICANT dough.
Best of luck with your potential move and career decisions!