- Bagels, Locust Valley
- Bakeries, Locust Valley
- Ballroom Dance Hall, Locust Valley
- Bank Supplies & Equipment, Locust Valley
- Banks, Locust Valley
- Barbers, Locust Valley
- Bars, Locust Valley
- Bathroom Remodeling, Locust Valley - Bathroom Remodel & Planning Services
- Beach & Water Related Services, Locust Valley
- Beauty Salons, Locust Valley
- Bedroom Furniture Stores, Locust Valley - Master & Kids Bedroom Furniture Sets & Beds
- Beer & Wine Stores, Locust Valley
- Beer Taverns, Locust Valley
- Boiler - New & Used, Locust Valley - Radiant Heating
- Boutiques & Boutique Items, Locust Valley
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- Brick Masonry & Bricklayer Contractors, Locust Valley - Brick Mason - Install & Repair
- Builders & Contractors, Locust Valley
- Builders & Contractors - More, Locust Valley
- Building Construction Consultants, Locust Valley - Construction Management & Consulting
- Building Materials, Locust Valley - Wholesale, Manufacturers, Dealers & Suppliers
- Building Materials & Supplies, Locust Valley
- Burglar Alarm Systems, Locust Valley
- Business & Professional Associations, Locust Valley
- Business Brokers, Locust Valley
- Business Insurance, Locust Valley
- Business Legal Services, Locust Valley
- Business Management Consultants, Locust Valley
- Business Services, Locust Valley
- Business Wholesale, Locust Valley
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