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How do I determine which city would be most business friendly?
What does business friendly really mean? (Taxes?, Employment law?, etc)

Yes! Business friendly means (Taxes & Employment laws etc. it more important to make sure I have easy highway access and inexpensive warehousing space?

If you're running a RETAIL business it's most important to be where customers can see/get to your store!

If you're running a warehouse it doesn't matter the truckers will find you.

The most important thing in retail is to have what the customers want, at a time when shopping is convenient to them, at a price the customers are willing to pay!

I'll need more info to give better advice.

Meanwhile, here's two examples of how to (and not to) do it.
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