Vacations are good for you and help you to get away, relax, and enjoy something new. When you're working it is important to take time off away from your job and go somewhere different. When you come back, you'll feel refreshed and can handle the job and the stress again. I for one love to go on vacations and I find them refreshing and enjoy leaving for a few days to a few weeks at a time.
Owing your own business makes it a bit more difficult to leave and forget about everything. However, it is necessary that you do this. I normally try and get away a few times a year. I find it helps when I get back to pick up the work and have a new outlook on life. However, there are times it is almost impossible to get away for one reason or another. I think it is necessary that you do because it is good for your body and your mind. Furthermore, it is good for your stress levels.
When I go on a vacation, I prefer to leave here completely and go to some other country. Where I live there isn't much to do in my country that I haven't already seen or done before. Living on an island it is limited to find something new here to see or do. Therefore, I plan my vacation to travel and enjoy something I've never seen before.