Don't lease beds, buy if you can or have the Bank help out with a business
loan to cover the costs. Most banks "don't like" Tanning Businesses, but if you have a good relationship with a bank, they will tend to overlook this in most cases. Also, if your Lanlord is going to pay for all of the build out costs, you can let the Bank know that some of the money from the small business
loan is going to go towards build out. They, believe it or not, feel better to
loan money for AC's, Electrical Work, Sheetrock, etc. etc. over tanning beds sometimes.
It does not sound like you have a lot of folks around you. I would "estimate" that about 10% of the population tans, and if you are saying there are no tanning salons close by, maybe you can estimate in getting 50% of this business. You will have to work the numbers out yourself to see if it will work for you.
What beds are you looking at? You might want to start with less than what you want, give it some time to make money, and buy more later. Make sure that you build out the empty rooms so that they are capable of just adding the beds later, with no additional electrical work needed.
Sunsally will be along shortly, and I'm sure she will lay it on you. Listen to her, she's been in the game a while and always gives good advice. You will be able to tell the "business people" versus the "non business people" in here quick. She is a business minded person, much like me, and likes to look at things from every angle.