Perk points are gained by resetting the game and getting the bonus.

There are several perks

Name Description Meaning of X
Lucky Tap X% to earn 1 gems for each coin tap. X is perk level * 0.1
Top Seller Earn X% when selling a building X is perk level * 1
Profitable Coin Earn +X% of your total income for each coin tap X is perk level * 0.2
Buisiness Master perks *X income for buildings X is perk level +1
Small Lemonde stand, kiosk, ice cream van, cupcake shop, coffee shop
Medium Hot dog house, Francesinha's house, pet shop, hair saloon, bowling
Large Arcade, Motel, Gym, Jewelry shop, Car Wash
Huge Disco, Cinema, Hotel, Casino, Bank
Extreme Microbot, Blue candy van, Chocolatella, Idle rock cafe, LETGO toys, Idle Throne, Idle chups, idle king, #idle, Idle droid

There are 3 more for skill cooldowns which I still have to figure out.