- Machinery, Supplies & Equipment - Business Supplies Related, Penn Valley
- Mailbox Rental Services, Penn Valley
- Mailing, Delivery & Courier Service, Penn Valley
- Malls & Shopping Centers, Penn Valley
- Management Consultants & Services, Penn Valley
- Manicurists & Pedicurists, Penn Valley
- Manufacturing, Penn Valley
- Marriage & Family Counselors, Penn Valley
- Masonry Materials & Supplies, Penn Valley
- Massage Therapists & Professional, Penn Valley
- Massage Therapy, Penn Valley
- Merchandising & Marketing Consultants, Penn Valley
- Metal Buildings, Penn Valley - Kits, Homes, Steel Buildings, etc
- Mexican Restaurants, Penn Valley
- Mini & Self Storage, Penn Valley
- Miscellaneous Business Product Repair, Penn Valley
- Miscellaneous Agriculture, Penn Valley
- Miscellaneous Business Services, Penn Valley
- Miscellaneous Government, Penn Valley
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- Miscellaneous Personal Services, Penn Valley
- Miscellaneous Professional, Penn Valley
- Mobile Home Parks & Communities , Penn Valley
- Mortgage Companies, Penn Valley
- Mortgages & Loans, Penn Valley
- Motion Picture Pre & Post Production Services, Penn Valley
- Motion Pictures Video Tape Duplication & Transfer Services, Penn Valley
- Motor Vehicle, Penn Valley
- Motor Vehicle Rental & Leasing, Penn Valley
- Motorcycle & Motor Scooters Dealers, Repair & Service, Penn Valley
- Motorcycle Parts, Accessories & Dealers, Penn Valley
- Motorcycle Repair & Service, Penn Valley
- Motorcycles Paint & Refinishing, Penn Valley
- Moving Truck Rental , Penn Valley
- Museums, Penn Valley
- Music, Penn Valley
- Music Entertainment, Penn Valley
- Musical Recording Services, Penn Valley
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