I thought this would amuse a few of you, though for most of us it is all a pipedream.http://www.customicerinks.com/plan-FAQ.html
lists a cost of $25,000.00 usd to $150,000.00 usd for a small portable outdoor (roll-out) ice rink, including refrigeration equipment. More for full size ice rinks.
Plus running costs of about "approximately $.30 per square foot, per month over a 4-5 month season"
(It is a Canadian company, but they lists U.S.D. prices, which might mean they sell in the U.S. too)
That's a lot. But in some urban areas, the cost of a home is over $1 million. Maybe some people can afford it.
Of course, if your climate is cold enough to dispense with refrigeration, you can build a lot cheaper - some rinks sell for as little as a few hundred dollars.
"Synthetic ice" is somewhere in between naturally and artificially cooled real ice rinks in cost, though be sure to include the cost of sharpening blades every 30 minutes or so of skating and replacing blades every 15 - 20 hours or so, because it is more abrasive, and based on my very limited experience, it doesn't feel much like real ice.
I don't know what roller rinks cost, but some people skate on ordinary hardwood floors in their homes. But if you look up "WIFSA World" competitions on Youtube, the top end of "inline figure skating", it is obvious that inline figure skating doesn't look all that much like ice figure skating - though it is possible most of the best athletes gravitate towards ice.
A few other websites (not comprehensive):http://www.hpurchase.com/backyard.htm
Back Yard Rinks (ice)http://www.backyardicerink.com
The Back Yard Ice Rinkhttp://www.kwikrink.com
Kwik Rink (synthetic)http://www.coldproducts.com
ColdProducts (including ice and EZglide synthetic)http://www.pathcom.com/~mns/icepage1.htm
ArenaWatch.org The One Million Dollar Enclosed Ice Rinkhttp://www.customicerinks.com
Custom Ice Rinks (real ice)
BTW, ice rinks take a lot of work and equipment to maintain.
Community and commercial rinks have a lot of extra costs, due to liability and dealing with the public.
To give you some idea, someone told me it costs at least $2 million or more to build a very minimal full size indoor ice rink suitable for the public near Washington, DC. $20 million may be more typical for a nice 2 ice sheet facility - e.g., see http://www.bizjournals.com/washington/breaking_ground/2014/02/dc-eyes-new-larger-indoor-ice-arena.html
A high end ice surfacer from Zamboni costs about $100,000. (Needless to say, if you build your own rink, you are likely to make do with a water hose, or something not much fancier.)
Single ice sheet community-run rinks near Washington, DC seem to cost about $2 million / year to run, about half of which is subsidized by the community. And that doesn't include hidden subsidies, like not paying taxes and/or leases on land, buildings, equipment, and debt repayment - I wouldn't be surprised if that is worth $1 - $3 million more / year, that private ice rinks have to add to their costs. For the most part, private ice rinks don't do very well economically, unless perhaps the people managing the rink have also organized the local hockey leagues, and can direct league business to ther rinks. Even with that, single ice sheet private facilities rarely do well.