- Bakeries, Valley City
- Banks, Valley City
- Banquet Halls, Valley City
- Baptist Churches, Valley City
- Barbers, Valley City
- Bars, Valley City
- Bars & Grills, Valley City
- Beauty Salons, Valley City
- Bed & Breakfast, Valley City
- Beer Taverns, Valley City
- Bible Church, Valley City
- Bins Storage, Valley City
- Boat Lifts & Hoists - Sales & Repair, Valley City
- Boat Services, Valley City
- Boats & Yachts, Valley City - Yachts, Sailboats & Boats for Sale
- Bonds, Valley City
- Book Stores, Valley City
- Bookkeeping Services Licensed, Valley City
- Bookkeeping Systems & Services, Valley City
- Bottled Gas, Lp Gas & Propane Dealers, Valley City
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- Bowling Centers, Valley City
- Brake Service & Repair, Valley City - Brake Pads
- Breakfast Restaurants, Valley City
- Brick & Structural Product Manufacturers, Valley City
- Brick Masonry & Bricklayer Contractors, Valley City - Brick Mason - Install & Repair
- Builders & Contractors, Valley City
- Builders & Contractors - More, Valley City
- Builders Hardware Stores, Valley City
- Building Construction Consultants, Valley City - Construction Management & Consulting
- Building Hardware & Materials, Valley City
- Building Materials, Valley City - Wholesale, Manufacturers, Dealers & Suppliers
- Building Materials & Supplies, Valley City
- Bus Rental & Charter Bus Service, Valley City
- Business & Professional Associations, Valley City
- Business & Trade Organizations, Valley City
- Business Legal Services, Valley City
- Business Services, Valley City
- Business, Vocational & Technical, Valley City
- Butchers & Meat Markets - Manufacturers, Valley City
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