Will the building cover your expenses in year 1 so you can build revenue over time for cash flow in 1-2 years?

It means they are offering 3% of the ENTIRE Gross revenue of the lease. 

What is expected to be the cost difference if done when you have the money to do all the work and generate revenue?

I know not all do.What kind of revenue they earn? 

This ROI is calculated as the net return from short-term rentals divided by the sum of purchase price, closing costs, and renovation costs.The largest yearly expense is attributed to mortgage repayments (53.4%), followed by turnover fees (11.8%) and utilities (7.21%).Below, you will find a chart showing how the seasonality of vacation rentals impacts gross revenue throughout the year:This chart provides insights into the relative strength of each season.

And you see whatever you pay your channel manager as worth the savings/extra revenue from direct booking? 

I would have no problem charging someone $500,000 or 1% of gross revenue ongoing.  

As a result, they prefer that the units are occupied and generating revenue from the start.

My question is in regards to a lien attached from the PA Dept of Revenue for $70,000.

The Revenue Code allows an LLC to be taxed in many different ways: a corp, partnership, disregarded entity.