- Baby Stores, Elmira - Baby Accessories & Clothes
- Bagels, Elmira
- Bakeries, Elmira
- Banks, Elmira
- Banquet Halls, Elmira
- Baptist Churches, Elmira
- Barber Shops, Elmira
- Barbers, Elmira
- Bariatricians, Elmira - Weight Loss Doctors, Physicians & Surgeons (Eating Disorders & Bariatric Medicine)
- Bars, Elmira
- Bars & Grills, Elmira
- Bathroom Fixtures, Elmira - Bathroom Faucets, Bathtubs, Sinks, Shower Heads & Fixtures, etc
- Bathroom Remodeling, Elmira - Bathroom Remodel & Planning Services
- Battery, Elmira - Retail Batteries Stores
- Battery Storage, Elmira
- Beach & Water Related Services, Elmira
- Beauty Salons, Elmira
- Bed & Breakfast, Elmira
- Bee Control & Removal Services, Elmira - Bee Removal Companies
- Beer & Ale - Wholesale, Elmira
- Beer & Wine Stores, Elmira
- Beer Taverns, Elmira
- Beverage Dispenser Supplies & Equipment , Elmira - Beverage Dispensing
- Beverage Stores, Elmira
- Beverages, Elmira
- Bicycle Rentals, Elmira - Bike Rental
- Bicycle Repair & Service, Elmira - Bike Repair Shops
- Bicycle Shops, Elmira - Road, Hybrid, Folding, BMX, Electric & Mountain Bikes Stores & Dealers
- Billing Services, Elmira
- Bird Feeders & Supplies, Elmira
- Bistros, Elmira
- Blind Organizations, Elmira
- Boat Services, Elmira
- Boats & Yachts, Elmira - Yachts, Sailboats & Boats for Sale
- Boiler & Furnace Contractors, Elmira - Installation, Cleaning & Repair Services
- Boiler - New & Used, Elmira - Radiant Heating
- Bonds, Elmira
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- Bonds Surety & Fidelity, Elmira
- Book Stores, Elmira
- Books, Magazines & Newspapers Stores, Elmira - Bookstores
- Boots Retail, Elmira
- Bottle Manufacturers, Elmira
- Bottling Manufacturing, Elmira
- Boutique Items Manufacturers, Elmira
- Bowling Centers, Elmira
- Brake Service & Repair, Elmira - Brake Pads
- Breakfast Restaurants, Elmira
- Brick Masonry & Bricklayer Contractors, Elmira - Brick Mason - Install & Repair
- Bricks, Blocks & Stone Products, Elmira - Companies, Wholesale, Manufacturers & Suppliers
- Bridge, Tunnel & Elevated Highway Construction, Elmira - Highway, Street And Bridge Contractors
- Buffet Restaurants, Elmira
- Builders & Contractors, Elmira
- Builders & Contractors - More, Elmira
- Building & Home Inspection, Elmira - Real Estate, Building, Land & House Inspection Service
- Building & Property Maintenance & Services, Elmira
- Building Construction Consultants, Elmira - Construction Management & Consulting
- Building Hardware & Materials, Elmira
- Building Materials, Elmira - Wholesale, Manufacturers, Dealers & Suppliers
- Building Materials & Supplies, Elmira
- Building Site Preparation Contractors, Elmira - Land Preparation & Land Clearing
- Burglar & Alarm Service, Elmira - Monitoring Service
- Burglar Alarm Systems, Elmira
- Bus Lines, Elmira - Bus Transportation
- Bus Lines Ticket Agencies, Elmira
- Bus Rental & Charter Bus Service, Elmira
- Business & Professional Associations, Elmira
- Business & Trade Organizations, Elmira
- Business Communication Consultants, Elmira
- Business Insurance, Elmira
- Business Legal Services, Elmira
- Business Machines Repair, Elmira
- Business Management Consultants, Elmira
- Business Services, Elmira
- Business, Vocational & Technical, Elmira
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