Tips for creating a business directory in Hugo

I would like to create a directory with Hugo and would like some advice on how I could manage the contents.
They will be companies, each will have a category (bars, restaurants, etc.) and each located in a city (Rome, London, New York, etc.).

I wish I could have pages that list companies like this:
sitename/restaurants/ → lists all restaurants
sitename/restaurants/london/ → lists all restaurants in London

Any suggestions for how to split the folders?
Categories can be taxonomies, but what about cities? How do I get to that path?