- Bakeries, Lewiston
- Banks, Lewiston
- Banquet Halls, Lewiston
- Baptist Churches, Lewiston
- Barbecue Restaurants, Lewiston
- Bars, Lewiston
- Bars & Grills, Lewiston
- Beauty Salons, Lewiston
- Bible Church, Lewiston
- Boat Fishing Charters & Tours, Lewiston
- Bonds, Lewiston
- Bonds Surety & Fidelity, Lewiston
- Books, Magazines & Newspapers Stores, Lewiston - Bookstores
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- Boutiques & Boutique Items, Lewiston
- Brokers Merchandise, Lewiston
- Builders & Contractors, Lewiston
- Builders & Contractors - More, Lewiston
- Building Materials & Supplies, Lewiston
- Building Site Preparation Contractors, Lewiston - Land Preparation & Land Clearing
- Burglar Alarm Systems, Lewiston
- Business & Professional Associations, Lewiston
- Business Brokers, Lewiston
- Business Insurance, Lewiston
- Business Legal Services, Lewiston
- Business Services, Lewiston
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