When I first watched this movie, I laughed and laughed and laughed! I was dying! Yes, it's a silly comedy that mostly depends on slapstick, but it works. The plot becomes more implausible by the minute, but with a film as fast-paced and funny as this, you tend to overlook all those flaws. Unless...it's your second viewing.
Some comedies are incredibly funny on the first viewing, and are almost as--if not just as--funny on all the following viewings. You even start to laugh at jokes you didn't get the first time around. And there are comedies that are incredibly funny on the first viewing, but the laughs decrease on all the following viewings. Unfortunately, "Taking Care of Business" is an example of the latter. And as the laughs decrease, I felt more obligated to observe the plot. Though it succeeds in delivering big-time laughs, "TCOB" is a shallow farce that doesn't know when to quit.
James Belushi is the main saving grace. Comic talent and energy obviously runs in the family (his brother, the late John Belushi) and he's doing a terrific job at carrying on the Belushi name. His starring roles in little-known films haven't given him the opportunity to show off his knack for comedy, but every once in a while he steals the show, one of which was his supporting role in the underrated romantic comedy "Return to Me." Jim's an underrated talent, who has an amazing comic energy--without being obnoxious--and I hope to see him in more and more comedies. Charles Grodin is amusingly deadpan. Then again, portraying his stuck-up character wasn't much of a stretch. But towards the film's conclusion, he shows off his more outrageous side and he's quite good. That blonde chick who plays Belushi's love interest is an absolute knockout! I didn't get her name, but I hope to see her more often.
Despite its flaws, I can't completely downgrade a film that made me laugh hysterically the first time. Sure, you won't like it as much the second time, but who said you have to watch it a second time? Just watch it once and indulge! Plus, it has that great title song!
My score: 7 (out of 10)
