In most churches, believers generate revenues and cash for the promotion of the faith in churches. In medieval times, people had to pay 10% of their income to the church. So is it quite reasonable to state that the Church is actually a business?
It is true that some organisations, historically, calling themselves by the name of Jesus Christ, have made a lot of money, have invested a lot of money and now own considerable wealth and property.
But Jesus Christ did not, in his time upon earth, do this. There is no building ever associated with his name in the four gospel accounts or in Acts. There are no funds, no investments, no named organisations.
Nor did the apostles set up anything of this kind either.
There is an upper room, where eleven men dwelt together, in fear, with the doors locked for their leader had been crucified by a conspiracy between the Jews and the occupying Roman force. Later, James would be executed and Peter would also be arrested.
When Peter was released by an angel from prison he went to a private home where some were gathered, praying for him.
Paul preached in an attic on one occasion and someone fell out of the window and fell from a considerable height.
Once, a building is mentioned but only because it shook when the occupants prayed in it. Other than that there are just private homes.
But I found a door in Acts, mentioned. It is a door of hope.
For this is what following Jesus Christ is about. It is not about buildings, funds, employments of various officers and hierarchy. It is never - ever - about collecting money from the general populace to carry out charitable acts. That is a private matter, such as Paul mentions - the remembering of the poor which, personally, he was 'forward to do'.
The following of Jesus Christ is a personal matter of faith and hope and charity. And such as do so, as individuals, will - naturally - find one another and will congregate together.
If there is one among them who is competent, reliable, well-behaved, mature, well instructed in the scriptures, able to teach, able to lead - then there may well be a private arrangement made that they should be supported by private donation such that they will be free from natural work and free to devote themselves wholly to spiritual occupation.
But that is a private matter among the company, voluntary, and agreed upon.
None of this is a 'business'.
It is private Christians, individually following the teaching and the leadership of Jesus Christ - voluntarily - and making private arrangements for their own best interests.
This is what is called 'The Church' and it is the body of Christ and the house of God.
The short answer is no. What exactly the Church is will vary depending on denominations, but I would hazard to guess that the vast majority of denominations would agree that the Church is the body of believers and the bride of Christ.
The idea of the tithe stems from very ancient Israelite/Judahite practices that were considered sacred to the worship of Yahweh. Teachings on tithing in Christian churches today will vary again based on denomination.