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I am thinking about creating a local business directory type website that lists all local Tattoo Shops. I am familiar with both local and global SEO and how to differentiate between them, however, I am not sure how I should approach this type of website. It isn't an actual business, but I want to target local searches that are looking for tattoo shops.

In other words, when someone types in "tattoo shops" or "tattoo shops near me", or "tattoo parlors", I want the website to appear. Is this something that is manageable, or will the individual Tattoo Shop websites always show before mine since they are real local businesses with google+ pages?

I am working with 9 different clients/websites. The websites can be grouped into 2-3 categories, for example, 3 of the websites are related to "Tattoos", another 3 are related to "Local contracting services"

Would it be beneficial to create a "Sponsors" page for every website where I write a mini-article of each client and link to them? In other words, every website will have a backlink from the other 8. I already spoke to every client and they are willing to do this, as long as the link to the "Sponsors" page is only accessible in the footer nav.

I can't see this hurting the rankings of the sites, but I am not sure if it's better to only include the websites that are categorized the same, or I should include every website.

I was wondering how I should approach a scenario where I am optimizing two different companies websites that have the same phone number but different addresses. This sounds like a weird scenario, however it is out of my control. Is treating them as two separate companies fine, or do I have to take special precautions when submitting business directories and what not? Thanks for everyone's help!

As a side note, is their a way to use Moz Local with both companies, right now it is getting confused as to what business belongs to what listing.