- Baby & Childrens Gifts & Accessories, Morro Bay
- Baby Stores, Morro Bay - Baby Accessories & Clothes
- Bail Bonds, Morro Bay
- Bail Bonds Referral Service, Morro Bay
- Baked Goods, Snacks & Sweets, Morro Bay
- Bakeries, Morro Bay
- Banks, Morro Bay
- Banners, Flags, Pennants, Decals, Posters & Signs, Morro Bay
- Banquet Halls, Morro Bay
- Banquet Halls, Reception Halls & Party Facilities, Morro Bay
- Baptist Churches, Morro Bay
- Barber Shops, Morro Bay
- Barbers, Morro Bay
- Bars, Morro Bay
- Bars & Grills, Morro Bay
- Bartending Service, Morro Bay
- Bathroom Fixtures, Morro Bay - Bathroom Faucets, Bathtubs, Sinks, Shower Heads & Fixtures, etc
- Bead Stringing, Morro Bay
- Beads Decor, Morro Bay
- Beauty Salons, Morro Bay
- Bedroom Furniture Stores, Morro Bay - Master & Kids Bedroom Furniture Sets & Beds
- Beef Jerky Wholesale, Morro Bay
- Beer & Wine Stores, Morro Bay
- Beer Taverns, Morro Bay
- Beverage Stores, Morro Bay
- Bicycle Rentals, Morro Bay - Bike Rental
- Bicycle Repair & Service, Morro Bay - Bike Repair Shops
- Bicycle Shops, Morro Bay - Road, Hybrid, Folding, BMX, Electric & Mountain Bikes Stores & Dealers
- Blueprint Service, Morro Bay - Blueprinting Services
- Boat & Yacht Charter, Morro Bay
- Boat Fishing Charters & Tours, Morro Bay
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- Boating & Swimming Clubs, Morro Bay
- Boats & Yachts, Morro Bay - Yachts, Sailboats & Boats for Sale
- Bonds, Morro Bay
- Bonds Surety & Fidelity, Morro Bay
- Book Stores, Morro Bay
- Bookkeeping Services Commercial, Morro Bay
- Bookkeeping Systems & Services, Morro Bay
- Books, Magazines & Newspapers Stores, Morro Bay - Bookstores
- Bottled Gas, Lp Gas & Propane Dealers, Morro Bay
- Brake Lining Manufacturers, Morro Bay
- Brake Service & Repair, Morro Bay - Brake Pads
- Breakfast Restaurants, Morro Bay
- Brick Masonry & Bricklayer Contractors, Morro Bay - Brick Mason - Install & Repair
- Buddhist Churches, Morro Bay
- Buffet Restaurants, Morro Bay
- Builders & Contractors, Morro Bay
- Builders & Contractors - More, Morro Bay
- Builders Hardware Stores, Morro Bay
- Building & Property Maintenance & Services, Morro Bay
- Building Cleaning - Interior, Morro Bay - Cleaning Service
- Building Construction Consultants, Morro Bay - Construction Management & Consulting
- Building Materials, Morro Bay - Wholesale, Manufacturers, Dealers & Suppliers
- Building Materials & Supplies, Morro Bay
- Building Restoration & Preservation, Morro Bay
- Building Site Preparation Contractors, Morro Bay - Land Preparation & Land Clearing
- Bus Rental & Charter Bus Service, Morro Bay
- Bus Tour Agencies, Morro Bay
- Business & Professional Associations, Morro Bay
- Business Legal Services, Morro Bay
- Business Management Consultants, Morro Bay
- Business Services, Morro Bay
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