Frankly, I'm at a loss as to how to sterilize toilet paper rolls. I'm assuming that you are talking about the cardboard tubes on which the toilet paper comes rolled, but I'm not sure that it can be sterilized. Being a paper product, I doubt that it would hold up to any sterilizing process available for home use.
If you're looking for ways for seniors to earn extra spending money, you might try first, finding out what particular talents your residents have. My late mother, for a long time made crafts, such as dolls with dresses made out milking machine filters. She also decorated for weddings and anniversary parties, although I have to say, that can be a somewhat tedious job.
What I'm trying to say is, find out what skills you have among your residents and work out how you can utilize those skills to earn a bit of extra cash. Those without any craft making or artistic skills can always be utilized to perform those other tasks such as packaging, etc. if they wish to share in the enterprise.
Of course, keep in mind that as we grow older, the skills that we once possessed may not be as sharp as they once were. Alas! It can be frustrating for those that have reached a point where our eyes, hands and other parts of our bodies no longer permit us to accomplish what we once were proud of achieving.
"It is an intelligent man that is aware of his own ignorance."
