I have a unique opportunity to consider.  

Basic services like garbage collection don’t qualify.Material participation: Owners must pass one of the seven material participation tests, such as:You spend more than 500 hours working in your short-term rental business.You carry out all the necessary tasks to run the business yourself.You work more than 100 hours in the business, and no one else contributes more time than you do (this is often considered the best and easiest test to meet).

The goal is to move into adding the financial side of Development to do my own projects since I am already accustomed to a lot of the other tasks necessary.  

They practice law everyday, they don't know the market, have access to deals, etc. and they're certainly not out there performing the tasks that people hire Realtors to do in my experience.

So, when you replace something and make it bigger, better, or last longer, it’s categorized as CapEx.On the other hand, repairs are generally routine maintenance tasks that keep the property in its ordinary operating condition.

On a final note, please verify that there is a demand for this unique investment approach in your market.

@Bruce Woodruff I have built several unique stays already www.cameronranchglamping.com and some other more basic glamping sites.

@Michael Schaffer  Gas stations present some unique challenges. 

You will likely need a new Certificate of Occupancy too, which is no small task. 

That said, you can get a pickup/mover through Task Rabbit.