When does a developer need to pay Apple? (App on App Store)

If I was to create an app for the app store (a hotel comparison app, for example) in which a user can check for a product and then be linked directly to the appropriate site (i.e the hotel) or third party (i.e paypal) for billing purposes - as the app itself is not directly dealing with money transactions - would I still be liable to make additional payments to Apple?
I'm new to this and doing research for my boss, and I've so far understood that we would need to be $99 to join the iOS development program but I cannot seem to find any information about what other charges we were likely to incur should we create an app.
So for example:
Customer downloads the app (more than likely it would be a free app)
Customer uses it to search for (as an example, cheapest hotels in an area).
Customer can view information about the hotel and then should they choose to make a booking, the app then links to an external website (either directly to the hotel or integrate, somehow, with the hotels internal payment system) in which to complete the transaction.
So whilst the app would not physically process payments - would there be any limitations?
If you understand what i'm saying...
For the record, i'm not making a hotel comparision app - it's just an example!

Well this is why i'm confused - because the service we want to provide doesn't require the need for "In-App" purchases in the sense that most people think of In-App purchases. The idea is that I open the app, compare deals and prices on something and then when I click on the "book now" for example - it takes me to the actual site to make payment. The transactions are not handled by the app - the app is purely a resource. But as I understand, any app that has in-app payments are subject to the 70/30 split with apple - but as we are not directly taking payment - I wanted to know whether that was still applicable - but it would now seem that it's not possible to develop an app that redirects a customer to make payment - is that correct?

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