A LinkSys router like the BEFSR41 4 port router has a plug and go default setup for 99 systems. It has a good inbound firewall, but only supports one VPN link. The LinkSys Firewall router has basically the same with additional Firewall options and additional VPN support.
This suggests that LinkSys thinks that this number is a supportable number of systems to share one IP address. However, it can be configured to support upto 255 systems. All you need is enough fast switches to hook it up, which I assume you already have.
Both of these units are very low cost and very good. So what do you have to loose in trying one. If it does not work out, you can always get a higher end router later if you find out you need it. You would not be out much (Best Buy, under $99 to $50) plus cables.
The real issue, is can one DSL/Cable link and one IP address handle all of your Internet access? Only one way to find out. Start out small.
Get a DSL/Cable line and modem (if you don't have one already) and connect up the router and one system and get it working first off of the first port using a 10/100 NIC. Then hang an 8-port switch off of the second port with a few systems on it. Expand in stages (there will be problems along the way) until you have them all hooked up and running or until you reach the usability limits of sharing one IP address and link.
If it all works OK with one, fine. If not, get a second line and router and split the network, or address the issue of a wider broadband connection and a much more expensive host router. You can always use the LinkSys router as a four port switch.
For a business, a DSL (non PPPoE if you can get it) may be the best way to go, but in many areas a Cable connection will be faster, if you are only accessing the Internet and not trying to upload much. Cable normally has only about half of the upload speed, but twice the download bandwidth. And you can buy a Linksys Cable modem, where as you normally have to buy the DLS Modem through the phone company or DSL provider.
Check out the LinkSys site. Then talk with the local DSL and Cable providers for what they can support and what the costs are for a business link.