how can I make an extra apple ID

Your Apple ID is the personal account you use with all Apple products and services. It includes the email address and password you use to sign in, as well as the contact, payment, and security details that you use with Apple.

You can’t merge multiple Apple ID accounts.

for my new business.

For business -> company email addres.

See -> How to create a new Apple ID

How to create a new Apple ID – Apple Support (UK)

On the computer, add a new user account and create the ID there.

User Account – Add New Admin.    -

User Account – Add New Admin In Single User Mode.  -

User account add  -

User account add (2). -