- Banks, Valley Center
- Baptist Churches, Valley Center
- Barbers, Valley Center
- Beauty Salons, Valley Center
- Bedding & Linens Stores, Valley Center - Bed Sheets, Quilts and Coverlets, Cushions, Pillows, Slipcovers & Bed & Table Linens
- Biological Research, Valley Center - Biological Labs
- Biotechnology, Valley Center
- Biotechnology Products & Services, Valley Center
- Boat Services, Valley Center
- Boat Storage , Valley Center - Equipment & Services
- Book Stores, Valley Center
- Bookkeeping Services Commercial, Valley Center
- Bookkeeping Systems & Services, Valley Center
- Bottled Gas Refilling Stations, Valley Center
- Bottled Gas, Lp Gas & Propane Dealers, Valley Center
- Brake Service & Repair, Valley Center - Brake Pads
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- Bricks, Blocks & Stone Products, Valley Center - Companies, Wholesale, Manufacturers & Suppliers
- Builders & Contractors, Valley Center
- Builders & Contractors - More, Valley Center
- Building Construction Consultants, Valley Center - Construction Management & Consulting
- Building Hardware & Materials, Valley Center
- Building Materials, Valley Center - Wholesale, Manufacturers, Dealers & Suppliers
- Building Materials & Supplies, Valley Center
- Buildings, Valley Center
- Burglar Alarm Systems, Valley Center
- Business & Professional Associations, Valley Center
- Business Insurance, Valley Center
- Business Legal Services, Valley Center
- Business Management Consultants, Valley Center
- Business Parks, Valley Center
- Business Services, Valley Center
- Business, Vocational & Technical, Valley Center
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