Okay, seeing as how it took a derail into small business, I'll point out that I recommended that wmenorr67 get a personal gmail account - named something professional like his real name or something.
For a business, I guess I'd ask - how small and in what field? If all the business needs or uses is 1-2 email accounts, then why not?
If it's moving past 'small' and towards medium, or is specifically in the IT field, then you look into getting your own domain.
One of the benefits of gmail is that, generally speaking, it just works. Besides that, you can start getting into what I'd call the "and" syndrome. Where not only must you have your own domain for email, you have to have your own website. AND facebook AND twitter AND Angie's AND YELP AND AND AND....
If each site takes 5 minutes a day(logging in just to check on updates, if nothing else), suddenly you can be losing an entire hour just to "online" stuff, which is expensive if that's not the core of your business.