- Machinery, Supplies & Equipment - Business Production Related, Eliot
- Management Consultants & Services, Eliot
- Manufacturing, Eliot
- Marinas & Marina Services, Eliot
- Marine Contractors & Designers, Eliot
- Marine Lifts, Launching & Recovery, Eliot
- Marine Products And Services, Eliot
- Marine Services, Eliot
- Masonry Contractors, Eliot - Stone Mason, Brick Mason - Install & Repair
- Masonry Materials & Supplies, Eliot
- Massage Therapists & Professional, Eliot
- Massage Therapy, Eliot
- Mechanical Engineer, Eliot - Mechanical Engineering Service
- Membership Sports & Recreation Clubs, Eliot
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- Mental Health Specialists, Eliot - Psychologist, Psychiatrist, Psychotherapist, etc
- Merchandise Sales Events, Eliot
- Methodist Church, Eliot
- Miscellaneous Business Product Repair, Eliot
- Miscellaneous Business Services, Eliot
- Miscellaneous Government, Eliot
- Mortgage Bankers & Correspondents, Eliot
- Motor Vehicle, Eliot
- Motorcycle Repair & Service, Eliot
- Motorcycles Paint & Refinishing, Eliot
- Music, Eliot
- Musical Instruments & Equipment Stores, Eliot
- Musical Instruments Repair, Sales & Service, Eliot
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