- Machine Shop, Valley Center
- Machine Shop & Tool Repair Service, Valley Center
- Machinery, Supplies & Equipment - Business Supplies Related, Valley Center
- Machinery, Supplies & Equipment - Construction & Contractor Related, Valley Center
- Mailing, Delivery & Courier Service, Valley Center
- Management Consultants & Services, Valley Center
- Manufacturing, Valley Center
- Manufacturing Products, Valley Center
- Masonry Materials & Supplies, Valley Center
- Medical Supplies & Equipment, Valley Center
- Membership Sports & Recreation Clubs, Valley Center
- Messenger Service, Valley Center - Message Receiving & Forwarding Service
- Metal Buildings, Valley Center - Kits, Homes, Steel Buildings, etc
- Methodist Church, Valley Center
- Mexican Restaurants, Valley Center
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- Mining, Valley Center
- Miscellaneous Business Services, Valley Center
- Miscellaneous Government, Valley Center
- Miscellaneous Personal Services, Valley Center
- Miscellaneous Photographers, Valley Center
- Miscellaneous Professional, Valley Center
- Mobile Home Parks & Communities , Valley Center
- Mobile Restaurants, Valley Center
- Monuments, Tombstones, Markers & Memorials, Valley Center
- Mortgage Bankers & Correspondents, Valley Center
- Motion Picture Pre & Post Production Services, Valley Center
- Motor Vehicle, Valley Center
- Motor Vehicle Rental & Leasing, Valley Center
- Moving Supplies & Equipment Rental, Valley Center
- Moving Truck Rental , Valley Center
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