I need a business card. I live in western Washington and as such needed a business name. I selected a business name that is based on aboriginal name. I Have lived in western Washington for a long time and thought it would be nice to base my IT business on such a name. I want to incorporate a killer whale logo with the name. I could also leave no logo. I also am having a hard time with the text and keeping it properly sized. Has anyone created a image of wild life with the title heading of a company name? I perform IT services but as a contractor on behalf of a contractor so I want to break away and be my own company. Your help is much appreciated.

This looks like a blank XCF with some guides and an empty box. Do you want people to make a business card for you? That's what it looks like to me.

I recommend consulting with a graphic artist who specializes in business logos.

Maybe OP just wants advice. There is Gimp 2.10 help in PDF format here: https://gimp.linux.it/www/meta/gimp-help-2.10-en.pdf

Bound to have any number of biz cards, look at them and determine a desired layout.
The template is a bit strange 350 ppi but it is for a 3.5" x 2" card. Is it for home printing? or send to a printer? Ask the printer for requirements. Might need CMYK colour. Gimp is RGB. A very quick demo



Small details.
Best keep text in separate layers some like address can be multi-line. Use layer groups for similar items. https://docs.gimp.org/2.10/en/gimp-layer-groups.html
Company logo. Not many free around any more. P*nt*est has seen to that. Even then free might be for personal use only. Nothing to stop you using one as an example and drawing your own. If you do get (buy) one get an SVG that can be scaled. Scale down for biz card, up for stationary / web page...etc.

Nothing very difficult. Except Gimp is possibly not the best tool for this. Inkscape is more suited.

Can I also add - you may want to use the colour scheme of the Aborigines. I assume Canadian?

If you want to print them home, take note that you need inkjet printer and a one that can handle the thick business card paper.
I would design the card myself (pretty close to my profession) but probably use printing press for the production, especially when talking about large quantities.

I cant see any tutorial either

In addition to what Rich submitted, your creativity is only limited to what you can envision for yourself. Just another idea to bounce around.