Two iCloud accounts
Can I create a new iCloud account for me to use in business
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One iCloud Account per Apple ID.
You can use one Apple ID at a time on a device.
So, yes you could create two Apple IDs (one personal and one business)
Then you would have two different iCloud accounts (one personal and one business).
But then, you could sign in to only one Apple ID per device!
for eg. if you have one iPhone - you would be able to either use (sign in with) your personal Apple ID or business one at a given time, but not both simultaneously.
May I ask: what exactly are you trying to do? If you need further assistance ... reply to this!