- Bagels, Gorham
- Bakeries, Gorham
- Banks, Gorham
- Banners, Flags, Pennants, Decals, Posters & Signs, Gorham
- Baptist Churches, Gorham
- Barber Shops, Gorham
- Barbers, Gorham
- Bars, Gorham
- Bathroom Remodeling, Gorham - Bathroom Remodel & Planning Services
- Battery, Gorham - Retail Batteries Stores
- Battery Storage, Gorham
- Beauty Salons, Gorham
- Bed & Breakfast, Gorham
- Beer & Ale - Wholesale, Gorham
- Beverage Stores, Gorham
- Beverages, Gorham
- Billing Services, Gorham
- Bio Hazardous Material - Handling & Disposal, Gorham
- Boat Services, Gorham
- Bonds, Gorham
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- Book Stores, Gorham
- Books, Magazines & Newspapers Stores, Gorham - Bookstores
- Brake Service & Repair, Gorham - Brake Pads
- Breakfast Restaurants, Gorham
- Brick Masonry & Bricklayer Contractors, Gorham - Brick Mason - Install & Repair
- Builders & Contractors, Gorham
- Builders & Contractors - More, Gorham
- Building & Home Inspection, Gorham - Real Estate, Building, Land & House Inspection Service
- Building Construction Consultants, Gorham - Construction Management & Consulting
- Building Hardware & Materials, Gorham
- Building Materials, Gorham - Wholesale, Manufacturers, Dealers & Suppliers
- Building Materials & Supplies, Gorham
- Business & Professional Associations, Gorham
- Business & Trade Organizations, Gorham
- Business Brokers, Gorham
- Business Insurance, Gorham
- Business Legal Services, Gorham
- Business Management Consultants, Gorham
- Business Services, Gorham
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