- Bakeries, Banner Elk
- Banks, Banner Elk
- Barbecue Restaurants, Banner Elk
- Barber Shops, Banner Elk
- Barbers, Banner Elk
- Bars, Banner Elk
- Bars & Grills, Banner Elk
- Beach & Water Related Services, Banner Elk
- Beauty Salons, Banner Elk
- Bed & Breakfast, Banner Elk
- Bedding & Linens Stores, Banner Elk - Bed Sheets, Quilts and Coverlets, Cushions, Pillows, Slipcovers & Bed & Table Linens
- Beverage Stores, Banner Elk
- Bibles Retail, Banner Elk
- Bird Feeders & Supplies, Banner Elk
- Boat Services, Banner Elk
- Boat Storage , Banner Elk - Equipment & Services
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- Book Manufacturers, Banner Elk
- Books, Magazines & Newspapers Stores, Banner Elk - Bookstores
- Breakfast Restaurants, Banner Elk
- Brick Masonry & Bricklayer Contractors, Banner Elk - Brick Mason - Install & Repair
- Bricks, Blocks & Stone Products, Banner Elk - Companies, Wholesale, Manufacturers & Suppliers
- Builders & Contractors, Banner Elk
- Builders & Contractors - More, Banner Elk
- Building & Property Maintenance & Services, Banner Elk
- Building Construction Consultants, Banner Elk - Construction Management & Consulting
- Building Hardware & Materials, Banner Elk
- Building Materials, Banner Elk - Wholesale, Manufacturers, Dealers & Suppliers
- Building Materials & Supplies, Banner Elk
- Business & Professional Associations, Banner Elk
- Business Legal Services, Banner Elk
- Business Services, Banner Elk
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