Thank you all very much.
With the current hullabaloo in VA I had not really considered it. But I do remember about their old constitution. As I recall, it used to be that if you did not own a firearm, you had to pay a tax.
West Virginia sounds interesting as well. I am asking the SO to look in to them as regards her business.
Thank you all for the information. She and I will talk it over. Right now, she says either New York or W Palm Beach have the clientele she is looking at. And NYC is just Not an option, lol.