Then there's Income Tax, which is a flat 15 percent. (p49 Denver PHB) National taxes, tariffs, and other levies are strictly prohibited. Tax code varies from sector to sector, but in general, you do not pay national taxes unless you leave Denver and go some place else.

Not if your all-PC initiatory group is getting into alchemical radical refining...and plan on selling to their contacts...

On the other hand, I figure the cut-throat competition, United Talismonger's Association, and even Ghostwalker (since they're in Denver) will all have some interest in a small business trying to set up a 'radical' nuyen factory...

I do plan on asking them why they're planning to play 'Magic & Moguls' when the game is supposed to be Shadowrun...but I suppose the name of the game is for everyone to have fun at the end of the day...

It's still relevant. To run an Enchanting Shop, you need a lot of space. To run a business AND an Enchanting Shop (you need a storefront as well), you need even more space. You also need security (wards and spirits won't stop the most determined thieves, especially if they can just swipe and run... a bound elemental can't follow them), legal license to do the work, etc. Especially in Denver. Although I don't see any references to it, I'd also rule that folks who use an Enchanting Shop need exclusive use of the shop. In other words, you can only run one operation every 28 days with an Enchanting Shop, and each additional "job" will take another Shop.

I'd use the lifestyle rules from Sprawl Survival Guide to determine the minimum montly operating costs for the store. I'd recommend a minimum of Middle Lifestyle space and charge them for security and location. The costs get hiked up by 10% because of the VAT, of course.

If they plan on just selling their stuff in the Aurora Barrens, tell them that they won't find anyone to actually buy their products (or their products get stolen as hungry squatters and gangs continually badger them). In fact, it's really difficult for me to believe that their contacts will continually buy their radicals, especially if those contacts have their own means to do so, unless they buy them at the cheap, and for a monthly commissioned focus (enchanters and talismongers aren't "foci factories"... they typically buy/sell things on a case-by-case basis). You might want to make a table of random enchanting jobs (with associated materials costs for the job), and have the contacts roll on that table each month to determine how much of what items they will buy.

I have a player who plays a physmage who did the same exact thing. I allowed him to set up his little factory and start making money off of his enchanted yield, however it came with a cost. As word always travels, there was more than one party that wanted a piece of the pie.

* The mafia found out about his fledgling production and income and made a few unpleasant stops by his warehouse. A percentage of the profits had to go out to the local mob just to stay in business hassle-free.

* Two separate groups of shadowruns took place on his warehouse when he was away on other runs, forcing him to pay for security (tech and physical) on-site.

* Production and personel issues popped up with his warehouse and staff that forced him to take the Day Job Flaw, without the benefit of getting an off-set Edge. This cut into his activity on the team, which started wearing thin with him.

I kept these encounters to scale with the amount that he was producing and eventually he just gave up on the enchanter's factory idea and got back into shadowrunning.

I asked him later the same thing, "uh, did you want to run the shadows or play the stock market?"