If you want, you can start with a small number of ATMs to keep start-up costs low, and then add more as you can afford. A business is only useful to business owners who have to rely on outside investors. This is due to the way companies are taxed. An ATM business could benefit from starting a business if outside investors are large. A limited liability company (LLC) is the ideal choice for any serious ATM entrepreneur who is looking: for most new owners, the best option is to create your LLC in the state in which you live and where you want to do your business. ATM companies make money by imposing fees and rental fees for each transaction. .