- Bags, Elmira - Paper, Plastic, Sand, Burlap, Canvas, Transparent, etc
- Bags Textile, Elmira
- Bakeries, Elmira
- Banks, Elmira
- Banquet Halls, Elmira
- Barber Shops, Elmira
- Barbers, Elmira
- Barrels & Drums, Elmira
- Bars, Elmira
- Beach & Water Related Services, Elmira
- Beauty Salons, Elmira
- Bedding & Linens Stores, Elmira - Bed Sheets, Quilts and Coverlets, Cushions, Pillows, Slipcovers & Bed & Table Linens
- Beer & Wine Stores, Elmira
- Beer Taverns, Elmira
- Board Of Education, Elmira
- Book Binders & Folders, Elmira - Office Supplies
- Bookkeeping Services Licensed, Elmira
- Bookkeeping Systems & Services, Elmira
- Bottled Gas, Lp Gas & Propane Dealers, Elmira
- Bowling Centers, Elmira
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- Brake Service & Repair, Elmira - Brake Pads
- Brethren Church, Elmira
- Brick Masonry & Bricklayer Contractors, Elmira - Brick Mason - Install & Repair
- Builders & Contractors, Elmira
- Builders & Contractors - More, Elmira
- Building & Construction Equipment & Machinery Manufacturers, Elmira
- Building Construction Consultants, Elmira - Construction Management & Consulting
- Building Equipment Installation Contractors, Elmira
- Building Hardware & Materials, Elmira
- Building Materials, Elmira - Wholesale, Manufacturers, Dealers & Suppliers
- Building Materials & Supplies, Elmira
- Building Site Preparation Contractors, Elmira - Land Preparation & Land Clearing
- Bulk Food Stores, Elmira
- Bus Lines, Elmira - Bus Transportation
- Bus Rental & Charter Bus Service, Elmira
- Business & Professional Associations, Elmira
- Business Insurance, Elmira
- Business Legal Services, Elmira
- Business Services, Elmira
- Butcher Shops, Elmira
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