- Machine Shop & Tool Repair Service, Valley City
- Machinery, Supplies & Equipment - Business Production Related, Valley City
- Machinery, Supplies & Equipment - Construction & Contractor Related, Valley City
- Major Appliances, Valley City - Household & Kitchen
- Manicurists & Pedicurists, Valley City
- Manufacturing, Valley City
- Manufacturing Products, Valley City
- Marine Supplies & Equipment, Valley City - Boat Supplies
- Masonry Contractors, Valley City - Stone Mason, Brick Mason - Install & Repair
- Masonry Materials & Supplies, Valley City
- Massage Therapists & Professional, Valley City
- Massage Therapy, Valley City
- Meat Market, Wholesale & Products, Valley City
- Meat Packers, Valley City
- Medical Identification Jewelry, Valley City
- Medical Supplies & Equipment, Valley City
- Metal Buildings, Valley City - Kits, Homes, Steel Buildings, etc
- Metal Repair Service & Blacksmith, Valley City - Iron Works
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- Methodist Church, Valley City
- Mexican Restaurants, Valley City
- Miscellaneous Agriculture, Valley City
- Miscellaneous Government, Valley City
- Miscellaneous Personal Services, Valley City
- Miscellaneous Photographers, Valley City
- Miscellaneous Professional, Valley City
- Mobile Home Parks & Communities , Valley City
- Modular & Mobile Homes For Sale, Valley City - Manufactured Homes Sale & Service
- Mortgage Bankers & Correspondents, Valley City
- Mortgage Contracts & Services, Valley City
- Mortgages & Loans, Valley City
- Motor Vehicle, Valley City
- Motor Vehicle Rental & Leasing, Valley City
- Motorcycle Parts, Accessories & Dealers, Valley City
- Movie Theaters, Valley City
- Moving Truck Rental , Valley City
- Museums, Valley City
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