- Bakeries, Penn Yan
- Banks, Penn Yan
- Baptist Churches, Penn Yan
- Barbecue Restaurants, Penn Yan
- Barber Shops, Penn Yan
- Barbers, Penn Yan
- Bars, Penn Yan
- Bars & Grills, Penn Yan
- Bath Equipment & Supplies, Penn Yan
- Beauty Salons, Penn Yan
- Bed & Breakfast, Penn Yan
- Bedroom Furniture Stores, Penn Yan - Master & Kids Bedroom Furniture Sets & Beds
- Beer Taverns, Penn Yan
- Beverage Stores, Penn Yan
- Bible Church, Penn Yan
- Bicycle Rentals, Penn Yan - Bike Rental
- Bicycle Repair & Service, Penn Yan - Bike Repair Shops
- Boat Covers, Tops & Upholstery, Penn Yan
- Boats & Yachts, Penn Yan - Yachts, Sailboats & Boats for Sale
- Bonds, Penn Yan
- Bottled Gas, Lp Gas & Propane Dealers, Penn Yan
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- Bowling Centers, Penn Yan
- Brake Service & Repair, Penn Yan - Brake Pads
- Breakfast Restaurants, Penn Yan
- Builders & Contractors, Penn Yan
- Builders & Contractors - More, Penn Yan
- Builders Hardware Stores, Penn Yan
- Building Construction Consultants, Penn Yan - Construction Management & Consulting
- Building Hardware & Materials, Penn Yan
- Building Materials, Penn Yan - Wholesale, Manufacturers, Dealers & Suppliers
- Building Materials & Supplies, Penn Yan
- Burglar Alarm Systems, Penn Yan
- Bus & Other Large Specialty Vehicle Manufacturers, Penn Yan
- Business & Professional Associations, Penn Yan
- Business & Trade Organizations, Penn Yan
- Business Brokers, Penn Yan
- Business Forms, Systems & Supplies, Penn Yan
- Business Insurance, Penn Yan
- Business Legal Services, Penn Yan
- Business Services, Penn Yan
- Business, Vocational & Technical, Penn Yan
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