Best theme for developing the plugin directory

Hello, wanted to ask that question of yours (or other recomendéis I) for development of a business directory with geo location.

Wanted to carry out a development consisting following.

A directory of businesses in the same thematic classified by categories. Within this directory there will be two different levels companies. Free and Premium. I downloaded the plugin and also the Membership Directory (I do not know if this is needed). I wanted to know which topic you advise me to develop this I do something like this tried this theme but I fall short, so I hired your membership.

Premium Companies pay through Paypal with a subscription appellant would have to send the bill also email it automatically, to sell advertising, etc..

Please themes and plugins that you advise me to do this install directory.

Thank you very much in advance.