- Baby Stores, Manhattan - Baby Accessories & Clothes
- Back Care Products, Manhattan
- Backhoe & Bulldozer Contractors, Manhattan - Backhoe & Dozer Services
- Bail Bonds, Manhattan
- Bakeries, Manhattan
- Baking Supplies & Needs, Manhattan - Flavoring Extracts, Flour & More
- Bank Supplies & Equipment, Manhattan
- Banking Attorneys & Lawyers, Manhattan
- Bankruptcy Attorneys & Lawyers, Manhattan
- Bankruptcy Attorneys & Lawyers, Manhattan
- Bankruptcy Lawyers & Attorneys, Manhattan
- Bankruptcy Services, Manhattan
- Banks, Manhattan
- Banners, Flags, Pennants, Decals, Posters & Signs, Manhattan
- Banquet Halls, Manhattan
- Banquet Halls, Reception Halls & Party Facilities, Manhattan
- Baptist Churches, Manhattan
- Bar Supplies, Equipment & Fixtures, Manhattan
- Barbecue Restaurants, Manhattan
- Barber Shops, Manhattan
- Barbers, Manhattan
- Bars, Manhattan
- Bars & Grills, Manhattan
- Barter & Trade, Manhattan
- Baseball & Softball Batting Ranges, Manhattan
- Basement Contractors, Manhattan - Basement Finishing
- Basement Waterproofing - Waterproofing Contractors, Manhattan - Foundation & Concrete Waterproofing
- Battery, Manhattan - Retail Batteries Stores
- Battery Storage, Manhattan
- Beauty Cosmetic & Salon Equipment & Supplies Manufacturers, Manhattan
- Beauty Salons, Manhattan
- Bed & Breakfast, Manhattan
- Bed Manufacturers, Manhattan
- Bedding & Linens Stores, Manhattan - Bed Sheets, Quilts and Coverlets, Cushions, Pillows, Slipcovers & Bed & Table Linens
- Bedroom Furniture Manufacturers, Manhattan
- Bedroom Furniture Stores, Manhattan - Master & Kids Bedroom Furniture Sets & Beds
- Beer & Ale - Wholesale, Manhattan
- Beer & Wine Stores, Manhattan
- Beer Taverns, Manhattan
- Beverage & Juice Bottlers Manufacturers, Manhattan
- Beverage Manufacturers, Manhattan
- Beverage Non-Alcoholic Manufacturers, Manhattan
- Beverage Stores, Manhattan
- Beverages, Manhattan
- Bicycle Shops, Manhattan - Road, Hybrid, Folding, BMX, Electric & Mountain Bikes Stores & Dealers
- Billing Services, Manhattan
- Biotechnology, Manhattan
- Bistros, Manhattan
- Blood Bank & Center, Manhattan
- Blueprint Service, Manhattan - Blueprinting Services
- Boat Covers, Tops & Upholstery, Manhattan
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- Boat Services, Manhattan
- Boat Storage , Manhattan - Equipment & Services
- Boats & Yachts, Manhattan - Yachts, Sailboats & Boats for Sale
- Boiler Repair & Cleaning, Manhattan
- Bonds, Manhattan
- Bonds Surety & Fidelity, Manhattan
- Book Publishers, Manhattan - Book Printing & Publishing
- Book Stores, Manhattan
- Bookkeeping Services Commercial, Manhattan
- Bookkeeping Services Licensed, Manhattan
- Bookkeeping Services Personal, Manhattan
- Bookkeeping Systems & Services, Manhattan
- Books, Magazines & Newspapers Stores, Manhattan - Bookstores
- Bottling Manufacturing, Manhattan
- Boutiques & Boutique Items, Manhattan
- Bowling Centers, Manhattan
- Brake Service & Repair, Manhattan - Brake Pads
- Breakfast Restaurants, Manhattan
- Brew Pubs, Manhattan
- Brick Masonry & Bricklayer Contractors, Manhattan - Brick Mason - Install & Repair
- Bricks, Blocks & Stone Products, Manhattan - Companies, Wholesale, Manufacturers & Suppliers
- Buffet Restaurants, Manhattan
- Builders & Contractors, Manhattan
- Builders & Contractors - More, Manhattan
- Builders Hardware Stores, Manhattan
- Building & Home Inspection, Manhattan - Real Estate, Building, Land & House Inspection Service
- Building & House Moving & Erecting Contractors, Manhattan
- Building Cleaning - Exterior, Manhattan - Cleaning Service
- Building Cleaning - Interior, Manhattan - Cleaning Service
- Building Construction Consultants, Manhattan - Construction Management & Consulting
- Building Design & Construction Consultants, Manhattan
- Building Hardware & Materials, Manhattan
- Building Materials, Manhattan - Wholesale, Manufacturers, Dealers & Suppliers
- Building Materials & Supplies, Manhattan
- Building Restoration & Preservation, Manhattan
- Building Site Preparation Contractors, Manhattan - Land Preparation & Land Clearing
- Building Specialists, Manhattan
- Burglar & Alarm Service, Manhattan - Monitoring Service
- Burglar Alarm Systems, Manhattan
- Bus Lines, Manhattan - Bus Transportation
- Bus Lines Ticket Agencies, Manhattan
- Business & Professional Associations, Manhattan
- Business Development, Manhattan
- Business Insurance, Manhattan
- Business Legal Services, Manhattan
- Business Machines Repair, Manhattan
- Business Management Consultants, Manhattan
- Business Planning & Organizing, Manhattan
- Business Services, Manhattan
- Business Wholesale, Manhattan
- Business, Vocational & Technical, Manhattan
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