- Bakeries, Eliot
- Banks, Eliot
- Banquet Halls, Eliot
- Baptist Churches, Eliot
- Bars, Eliot
- Bars & Grills, Eliot
- Beauty Salons, Eliot
- Bed & Breakfast, Eliot
- Bedding & Linens Stores, Eliot - Bed Sheets, Quilts and Coverlets, Cushions, Pillows, Slipcovers & Bed & Table Linens
- Beer Taverns, Eliot
- Beverage Stores, Eliot
- Boat Covers, Tops & Upholstery, Eliot
- Boat Services, Eliot
- Boat Storage , Eliot - Equipment & Services
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- Boats & Yachts, Eliot - Yachts, Sailboats & Boats for Sale
- Bonds, Eliot
- Breakfast Restaurants, Eliot
- Brick Masonry & Bricklayer Contractors, Eliot - Brick Mason - Install & Repair
- Builders & Contractors, Eliot
- Builders & Contractors - More, Eliot
- Building & Home Inspection, Eliot - Real Estate, Building, Land & House Inspection Service
- Building Hardware & Materials, Eliot
- Building Materials & Supplies, Eliot
- Business Legal Services, Eliot
- Business Management Consultants, Eliot
- Business Services, Eliot
- Business, Vocational & Technical, Eliot
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