I dont think he wants 3 users, think he primarily means 3 locations. And asking is it’s different between 3 locations on one account or 3 individual accounts.
Licences are per location/site/database
Single user licence is $89
3 users $149
Unlimited users $199
Each license is per location. So if you need 3 users and 3 locations and you want all 3 users to see all three locations you need the $149 license 3x one for each location