For 60K, you would be best off approaching that salon owner and seeing if they want to sell. Negotiate a nearly nothing price, put $10-20K into re-lamping and upgrading, another $5K into advertising and save the rest for slow season expenses!

Unless you can find an already built-out tanning salon where you can walk into the buildout and electrical upgrades for free, it could take more than half or even all of your budget right there.

Also - very hard to pay the rent from 4 beds.

You've missed the "season" already anyway, so start looking around and saving every penny you can and by next October see if there is a good place available -- the local guy may not want to sell now but he might be interested in September/October!!