a book store with a café
This is easy because the tags don't overlap.
shop=books
amenity=cafe
a café by day and a wine bar by night
I saw something like this before, and they are usually two businesses with different names. I used two separated POIs (points) placed in the same building area to denote them. In this way, I can also put different names, opening_hours etc to the two POIs.
Robert'); DROP TABLE Students;--
https://xkcd.com/327/