If I am doing simple repairs, no structural changes and simple cosmetic upgrades, do we need to account for these aforementioned fees in my rehab budget?

Simple answer is to go to your local REIA and talk to some of the local wholesalers.

Just do your research before buying though as literally one street over and it can get rough. 

I try to keep everything as simple as possible.  

Turnkey is an excellent method to invest in Real Estate, it is important to understand your goals and strategy, then drill down the true meaning of turnkey for you, we can begin with:"Turnkey in simple terms means - a completed product or service that is ready for immediate use.

Sometimes, something like a hairline crack in concrete or masonry may be a simple fix with very little cost, but some of the other issues you're listing can easily run into several thousand dollars and will really eat into (or wipe out) your profits. 

Very nice, simple.

@Nick Brubakera strategy should not be determined based on the potential tax consequences except for rare cases in which a high net worth earner literally needs tax-free income.

I was little skeptical at first because I've seen quite a few gurus trying to sell systems for virtual wholesaling to automate or make a simple formula for rehabbing estimates, or sell you some software.

@Anastasia G. just gave you all the necessary information regarding a land trust in few simple sentences, thanks!