The Scottish government sets business rates, called non-domestic rates, though the tax is collected by councils to fund local services.
The levy is charged on business properties such as shops, offices, factories and warehouses, with the rate based on their rental value.
As of 1 April, new rateable values have been introduced for all 260,000 rated non-domestic properties in Scotland, leading to a tax hike for many firms.
Concerns have also been raised about a spike in fuel prices and energy bills due to the crisis in the Middle East.
Gavin Boyle is operations manager at Wunderbar, a live-music bar which has two venues in Glasgow and employs 130 staff.
He told BBC Scotland News that the company’s business rates on its city centre bar were increasing from £111,000 a year to £645,000, and said the only way to make cuts was to let staff go.