This is a question that you might think deserves a one or two word answer but unfortunately that is not the case. You see, what is "best" depends on your situation. What is best for one person will not be for another. In this article, I will give you the lowdown on what would be the best for your current situation and others, should you fall into them.
Best Return On Investment
The business that returns the most money compared to how much it cost to buy it is the Coffee Shop. It costs 600 coins but returns a profit of 320 per business cycle. This means that you have already recouped the cost within just two business cycles. Compare this to the Tower Eats which costs 1 million coins and only returns a rent of 795 per business cycle.
Best When You Have Limited Goods
As you progress through the game, you may find yourself running out of goods. I found myself in this situation before. The best businesses that use the least amount of goods for the profits that they generate are the Video Game Store (for beginners) but also the Handbag Store, Sushi Bar, Wedding Store and Cinema. The Tower Eats is also good but I am not going to include it for the reason mentioned earlier.
Best For Beginners To Intermediates
Many of my neighbors talk about the Pool Hall and you can see this for yourself when you visit their cities (this is a very good way to work out what is best - see what is popular). The Pool Hall is great because it can be bought relatively early and, although it takes up 16 units of land, it pays for itself very quickly (just over 5 business cycles) and does not require too much in the way of goods so you should not run out of them so easily.
Best Business When Energy Is Limited
Well, energy is always limited. But there comes a point in the game when your money is not. So in these cases you will want to maximize your energy used as much as possible. There are three businesses that deliver over 700 coins profit per business cycle. Two of them (Tower Eats and Cinema) have a ridiculously high price to buy them at. So instead you should choose the more reasonable Wedding Store. This will return you 702 per business cycle but only cost you 15,000 coins. This means it will pay itself back in just over 20 business cycles.
Source: eZine