- Bagels, Westhampton Beach
- Bakeries, Westhampton Beach
- Banks, Westhampton Beach
- Barber Shops, Westhampton Beach
- Barbers, Westhampton Beach
- Bars, Westhampton Beach
- Bars & Grills, Westhampton Beach
- Bathroom Fixtures, Westhampton Beach - Bathroom Faucets, Bathtubs, Sinks, Shower Heads & Fixtures, etc
- Beach & Water Related Services, Westhampton Beach
- Beauty Salons, Westhampton Beach
- Bed & Breakfast, Westhampton Beach
- Bedroom Furniture Stores, Westhampton Beach - Master & Kids Bedroom Furniture Sets & Beds
- Beer & Wine Stores, Westhampton Beach
- Beverage Stores, Westhampton Beach
- Bicycle Rentals, Westhampton Beach - Bike Rental
- Bicycle Repair & Service, Westhampton Beach - Bike Repair Shops
- Blueprint Service, Westhampton Beach - Blueprinting Services
- Board Of Education, Westhampton Beach
- Boats & Yachts, Westhampton Beach - Yachts, Sailboats & Boats for Sale
- Book Manufacturers, Westhampton Beach
- Book Publishers, Westhampton Beach - Book Printing & Publishing
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- Book Stores, Westhampton Beach
- Boutiques & Boutique Items, Westhampton Beach
- Breakfast Restaurants, Westhampton Beach
- Bricks, Blocks & Stone Products, Westhampton Beach - Companies, Wholesale, Manufacturers & Suppliers
- Builders & Contractors, Westhampton Beach
- Builders & Contractors - More, Westhampton Beach
- Building & Property Maintenance & Services, Westhampton Beach
- Building Construction Consultants, Westhampton Beach - Construction Management & Consulting
- Building Design & Construction Consultants, Westhampton Beach
- Building Hardware & Materials, Westhampton Beach
- Building Materials, Westhampton Beach - Wholesale, Manufacturers, Dealers & Suppliers
- Building Materials & Supplies, Westhampton Beach
- Burglar Alarm Systems, Westhampton Beach
- Business & Professional Associations, Westhampton Beach
- Business & Trade Organizations, Westhampton Beach
- Business Communication Consultants, Westhampton Beach
- Business Insurance, Westhampton Beach
- Business Legal Services, Westhampton Beach
- Business Management Consultants, Westhampton Beach
- Business Services, Westhampton Beach
- Business, Vocational & Technical, Westhampton Beach
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