How many amps do my breakers need to be.

You really need to think about putting that much energy in your garage. That is a huge amount of heat. That amount of energy is sufficient to heat a small to medium home and it is all going to be in your garage. You will definitely attract attention from your power company and maybe your fire department if you burn the place down.

Power = Voltage x Current, so if you are using 120V power then you can compute how many amps you are drawing.

Use this link to determine what gauge wire you need. http://www.engineeringtoolbox.com/wire-gauges-d_419.html

Engineer is right. Many places you need a license to even operate a sun bed shop and the local government body that issues these will have requirements that you have to meet and issues will come up like did you get the job signed off by a registered electrician, are the premises suitable, are you a fit and proper person to run a business with health and safety implications etc. Best to do it properly and not just post on a web forum and get advice from whoever surfs by.

Hi thanks for the reply.
At the moment this is all just an idea and trying to get a good idea of costs before i put anything in motion so of course i will be paying a pro and not doing it my self.

Where i am its 220 volt so can ypu help me with the calculations please. Thanks again

Divide your power in Watts by 220V to get current in Amps.