There are 4 steps in this:

Step 1. go to map and find any locations that is selling hotels
Step 2. make an offer like example, normal price 150000 get it for 146000
Step 3. go to hotels and find your new hotel
Step 4. go to manage and sell your hotel
Step 5. when the normal price is 150000 that you are suppose to sell, sell it for 151000 instead

If you want more money repeat the steps.