I'm running an SBS2003 server from home and I would really like to get a BES up and running for syncing of PIM and emails.

I know that a BES is a little pricy so I'm planning on bringing a few other BB users in to help with the cost.

What I'm wondering is, what is the base cost of the BES and how many license are included with it? Also what is the per user cost after that?

Looking at the FAQ Mark said that the BES is $995 for 5users. The only thing I'm confused about is that other people have told me the BES is more in the order of $7000...
http://blackberryforums.com/showthread.php?t=50

There are two versions, full Enterprise Server and Small Business. The Small Business Edition comes with 5 licenses, and has a maximum of 15 total users. That costs $1,500. If you know you never need more than 15, that is the way to go. Upgrading to full Enterprise server is $1,000. One additional license is $250, or 5 for $1,000. TSupport may be something to look at as well. When you buy the server software, you get level 0 which is 6 months support. Level 1 is 12x5 and also adds upgrades to new versions. That is $500 per server and $19 for each handheld.

And I'm assuming these prices are US$?
So basically $1000 inital for the Server software, then $200/user there after (assuming you buy 5 licence packs)

Are there any renewal fees involved, or is that $200 for a lifetime licence?

Is there any upgrade option from Small Business to Full?

Yes, all prices are in US funds. Essentially that is the breakdown, but I don't think you can just buy the server without the license pack. To upgrade from Small Business to full Enterprise is $1,000. I do not think that comes with any licenses, but I'm not sure. There are no renewal fees unless you get TSupport. Of course if you don't get that, you won't be able to get any new versions. The 6 months of level 0 you get with the server doesn't come with software upgrades.

Where do I go to order this? Directly from RIM, or through a reseller?

You probably could go through RIM, but you might want to check out other sellers. I got my licenses from Nextel.