I'm purchasing a small 60 room economy hotel in Rochester, MN.

I know it sounds strange but, knowing what I know now, I would work with a big apartment or hotel buyer in your city, look for a good deal for him or her and then as your compensation, you get paid equity in the deal.

And no hotels. 

In our office, we try to get our homes to a "hotel clean" or "hospital clean" condition.

This will be a single family future rental in Menomonee Falls; we built an addition to the living room, to expand into an area that already had footings and a roof (almost like a hotel entrance) to increase the square footage of the property and the living space. 

This can vary greatly depending on the type of commercial real estate (industrial is vastly different from a hotel, for example).

Many people have been displaced by natural disasters and insurance companies can rent a home far cheaper than a hotel.

Think hotel plus home.

Since this is ran as a lodge and occupancy/hotel tax is collected above the nightly rate I am curious if I would be obligated to pay the state of GA income tax on the proceeds paid to me annually.

So when we got back in the  hotel that day, we did more research of the areas.