Step 1. First we will start by creating new file, so go to file menu and choose new, I choose size 640 * 400 pixels, 300 pixels per inch, CMYK Colour mode with transparent background.
Step 2. Rename the only layer you have in Background. And fill it with any color because we will apply gradient overlay on it so it doesn't matter what color you choose.
Step 3. Now we will apply gradient overlay on layer background. You can do this by double clicking on layer, or go to Layer menu, then choose Layer styles/ Gradient overlay. Apply the following settings.
Step 4. Now create new layer (ctrl+shift+n) and call it Grunge.
Step 5. Choose brush tool from tool box. Take your grunge brush set, for this tutorial I used one of skipina's, you can get it for free here skipina.deviantart.com or here skipina.deviantart.com. Set the opacity of the brush at 50% and brush until you get satisfying result. This is what i got so far.
Step 6. Now we are going to put some buildings in the corner, they are done with one of Skipina's upcoming brushes, but for the purpose of the tutorial they have generously allowed us to share the buildings with you. I'll post a link up to the brush set when it comes out.
Copy the image and open it in photoshop. We are going to remove whites. Go to Select menu > Color range… and click on the white area, set the fuzziness at 100%. Click delete to clear the selected area.
Step 7. Go to Select menu and choose Deselect (ctrl+d)
Step 8. Now just drag the layer in your file. You will get new layer, name it Buildings, and place it on top of other layers. Layer order should look like this.
Step 9. Create new layer, call it urban. Now pick up your rectangle marquee tool and draw a rectangle. Fill it with black color and deselect (ctrl+d). You should get something like this. The size of the rectangle is up to you.
Step 10. Now again with the rectangular marquee tool select small right part of the black rectangle like on the picture and click delete and deselect (ctrl+d).
Step 11. Select type tool, and write the word shop in the deleted area. Choose any font you like and font size.
Step 12. With Type mask tool 
from the tool box, write the word Urban. Select layer Urban and click delete and deselect (ctrl+d).
Step 13. Select the Urban layer and text layer and merge them together (Ctrl+E).Set the layer opacity at 50%.
Step 14. You will now get one layer called Urban. Set the layer opacity at 50%.
Step 15. Select Eraser tool from the tool box, grab one of the grunge brushes you downloaded before. Opacity of the eraser should be about 20% or even lower, it depends on how you like it, try different variations, and brush a bit over the layer. This way we will erase bits of the shape and the text and make it look grungy.
Step 16. Then go on Select menu, and choose Modify/ Transform (ctrl+t), rotate object and place it like on the picture.
Step 17. Now we just need to add some text and we are finished. Pick Type text tool, color white, any font you like, should be the same as before and size of the letters should be big enough so that it could be read easily. Write some details you want on you business card.
Step18. We are going to make the text a bit grungier, so right click on text layer and select rasterize type. Select Eraser tool from tool box, opacity 10% and erase bits of the text. But don't erase to much because we need text to be easy to read. And we are done. Here is my final result.
Some tips if you want to get something like this printed.. make sure you are using CMYK Colour, as most business card printers don't use RGB, also leave a 3mm bleed area on each edge, so don' tput text too close to the edge.. this allows for printer and cutting margins.
More Photoshop: 
