Tithes are a tenth of a person’s earnings that should be given to God in church while offerings are free will giving. Tithes and offerings are an obligation for individuals and that is not questionable. Why? Because the Holy Bible says so. The question then becomes, should businesses do the same?
First of all, it is not allowed for a Christian to run a business that is directly sin based. This includes bottle stores, selling drugs, prostitution, etc. Christians should also not practice illegal business practices such as child labour, underpaying workers, etc. The Word of God says that Drunkards will not inherit the kingdom of God (1 Corinthians 6:9-10).
. A business owner is not only the owner but also an employee in the business. The employee pays tithes from the gross salary (and dividends if a shareholder) while the business pays from profits.
Your profit is revenue that remains after all expenses have been deducted. Normally, this is settled on an annual basis. Please note that government tax should not be counted as an expense in this instance and therefore the tithe should be based on profits including taxes, which means that your tithe comes from your business gross just like individuals are expected to do.
In any case, people of the New Testament are expected to give generously (Acts 2:25) and cheerfully (2 Corinthians 9:6). The tenth is actually the minimum you should pay but you can give more.