Danny Ramirez and me built a 300-gallon plywood tank years ago. I suggest you use GPX plywood, and cover the inside with fiberglass and then paint with epoxy.
Can't answer that without knowing the depth of the water, type, wattage, color temperature of the bulbs, number of bulbs, height of bulbs above water surface, etc. If you give us more information we can give you more info about photo-period.
With a new tank, once the lights go on you need to have an army of snails and crabs to control the diatoms and algae, I'd say a combination of one to a gallon of water. This will save you algae problems in the future.