what a suggestion from me would be that you still have extra costs for the shops and for your private apartment, such as electricity, heating costs, water and so on. electricity costs could be made dependent on how many lamps you have in the shop, for example.
Sorry for my english i Translate this with Google. I come Form germany
I propose to add, in addition to paying taxes, the payment of utilities for electricity in each store, as well as electricity, gas, and water in the house.