This is a 12-year-old SPRAY-tanning salon and run absentee. It opened its doors in a trendy central location in South Broadway, Manhattan. The business is profitable and growing : it's booked 3 weeks in advance. It is currently run absentee with the owner on premises only 2-3 hours/week, if necessary. There are managers and qualified staff who run the business, including booking appointments, processing orders and applying the SPRAY-tanning process. Many people are looking at SPRAY-tanning as a healthy alternative to bed-tanning. The business is also NOT subject to the tax imposed on these establishments. The salon is known for delivering natural looking luxury custom SPRAY tans to the average client as well as high profile clientele and celebrities. It has many awards and has been recognized as the best in the industry. 70% are recurring customers, which means recurring revenues. All provable income. With little advertising, other than that which promotes the industry, the business has become the go-to facility for safe, fast and appealing tanning with a well-known brand. Currently open only from monday to friday, there is room to expand the operation and an opportunity for an owner-operator to increase profitability and volume.