I think that I agree with you in general on your first point. A business isn't a person, it doesn't have a religion, it can't have an opinion on people. But we're talking about a small business. If someone is running a web design company, they don't have a huge staff, they're just one person, so their individual convictions are at play, don't you think?

The example you give in your second point isn't quite congruent with this case, taxes are not speech. We're talking about speech. Now I have a personal conviction that the USA shouldn't be spending nearly so much on the military, but unfortunately for me, my taxes, and many people around the world, I don't have a say in the matter. If someone said something like "I don't want to pay this tax because it's being spent on something antithetical to my religious belief" even there, it's not speech.