- Bakeries, Los Osos
- Bank Supplies & Equipment, Los Osos
- Banks, Los Osos
- Baptist Churches, Los Osos
- Barbers, Los Osos
- Bars, Los Osos
- Bars & Grills, Los Osos
- Basement Waterproofing - Waterproofing Contractors, Los Osos - Foundation & Concrete Waterproofing
- Bathroom Fixtures, Los Osos - Bathroom Faucets, Bathtubs, Sinks, Shower Heads & Fixtures, etc
- Bathroom Remodeling, Los Osos - Bathroom Remodel & Planning Services
- Beauty Salons, Los Osos
- Beer Taverns, Los Osos
- Beverage Stores, Los Osos
- Bicycle Rentals, Los Osos - Bike Rental
- Bicycle Repair & Service, Los Osos - Bike Repair Shops
- Bicycle Shops, Los Osos - Road, Hybrid, Folding, BMX, Electric & Mountain Bikes Stores & Dealers
- Bonds, Los Osos
- Book Publishers, Los Osos - Book Printing & Publishing
- Book Stores, Los Osos
- Bookkeeping Services Commercial, Los Osos
- Bookkeeping Systems & Services, Los Osos
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- Books, Magazines & Newspapers Stores, Los Osos - Bookstores
- Boutiques & Boutique Items, Los Osos
- Brake Service & Repair, Los Osos - Brake Pads
- Breakfast Restaurants, Los Osos
- Breast Feeding Information & Supplies, Los Osos
- Breast Pumps Sales & Rentals, Los Osos
- Builders & Contractors, Los Osos
- Builders & Contractors - More, Los Osos
- Builders Hardware Stores, Los Osos
- Building Construction Consultants, Los Osos - Construction Management & Consulting
- Building Design & Construction Consultants, Los Osos
- Building Materials, Los Osos - Wholesale, Manufacturers, Dealers & Suppliers
- Building Materials & Supplies, Los Osos
- Building Site Preparation Contractors, Los Osos - Land Preparation & Land Clearing
- Burglar Alarm Systems, Los Osos
- Business & Professional Associations, Los Osos
- Business Legal Services, Los Osos
- Business Management Consultants, Los Osos
- Business Services, Los Osos
- Business, Vocational & Technical, Los Osos
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