So after some time surfing forums for the best placements for units in order to earn the most earning percentage around for a 2×2 Business, we have finally stumbled upon some post that will let you collect a whopping 248% earning for a business.

In the illustration below, you could see a residential area with apartments maxed level with (take note) a good numbers of landmarks and or attractions within the "specialized milking spot". The spot is vacant for the switching trick where you can place a 2×2 business (diner) for you to milk them periodically and earn as much as 248% pay-out.

To further illustrate, please take note also to consider the road placement of the spot, this is being maximize by lesser installation of roads while optimizing minimal space.

Remember that business pay-out is greatly dependent on how dense is the population on the designated "specialized area". And to illustrate more here is the tabulation of which;

This is only limited to 2×2 Business structures.

18% Max level Single 2×2 House 660 Pop
15% Level 8 Single 2×2 House 549/660 Pop
12% Level 7 Single 2×2 House 387/480 Pop
12% Level 6 Single 2×2 House 279/336 Pop
9% Level 5 Single 2×2 House 152/224 Pop
6% Level 4 Single 2×2 House 89/140 Pop
6% Level 3 Single 2×2 House 44/80 Pop
3% Level 2 Single 2×2 House 28/40 Pop
0% Level 1 Single 2×2 House 4/16 Pop

0% Max level Single 1×1 House 35 Pop
3% Max Level Double 1×1 Houses 70 Pop (35×2)
3% Max Level Single 2×1 Houses 70 Pop
9% Max level 4x 1×1 Houses 140 Pop (35×4)

The tabulation given above may not be as useful if you stick to it, but at least it will guide to formulate a schematic to how to combine and you place well your Residential units + Landmarks+ Decorations. This combination will surely boost your pay-out earning and lets you earn more than enough to keep you afloat for the next expansion. Remember expansions eat a lot of money so it is very advisable to leach out more % pay-out from your business units.

Don't forget to re arrange and or redecorate periodically too, as this well also lets you seek out the best potential of your current placements of your units.