Have built several of these and there are problems with them all, unless your idea of how your site will work, is the same as the developers, you will face significant compromise.

Some are VERY location specific, but are weak in categories of business. A restaurant/hotel is different to a business?? No they are types of business but in general theme authors treat them as different. Well a dentist is different to a garage and also a greengrocer and a cinema.

Are you looking to focus on events? Who organises? Members??? Do they need to sell tickets. Are the organisers businesses or individuals (aka sole trader???)

What about job vacancies? Adverts??

How about different levels of "members" having greater or fewer levels of presence and promotion (gold silver bronze??)

Will you list at a basic level and let owners claim and pay for greater prominence

So definitely work out how you want to run the directory then find a theme plugin that meets that, OR decide what you can compromise you can make, so that they fit.

OR write your own!

Finally, I think the best overall solution is the geodirectory plugin, BUT by comparison to a theme it is expensive when the addons you need to make it really functional.

Don't accept any theme that only uses paypal - stripe and recurring subscriptions (possibly with woocommerce) offer greatest flexibilty