Type and availability of workers needed. If your business is in the high-tech industry, locating in a rural area where the labor force is mostly unskilled will result in huge expenditures for your company in trying to locate and entice employees to come to you. On the other hand, knowing that your employees demand certain amenities and then providing those amenities is a way to attract better quality employees. The availability of a strong labor force is one of the most important issues that a company faces. Consider how difficult it would be for your staff to commute to your prospective location.
Parking is also an issue.
Recreational or lifestyle needs. Like RootLevel, you need to know what your employees will expect when they are not working. The budget is always a concern. If your customers won't see your office, then you can afford to cut corners on appearance, but don't accept substandard accommodations just to be cost conscious. Budget for the best value for your dollar.