- Machine Shop, Morro Bay
- Machine Shop & Tool Repair Service, Morro Bay
- Machinery, Supplies & Equipment - Business Production Related, Morro Bay
- Machinery, Supplies & Equipment - Business Supplies Related, Morro Bay
- Machinery, Supplies & Equipment - Construction & Contractor Related, Morro Bay
- Mailbox Rental Services, Morro Bay
- Mailing, Delivery & Courier Service, Morro Bay
- Major Appliances, Morro Bay - Household & Kitchen
- Management Consultants & Services, Morro Bay
- Manicurists & Pedicurists, Morro Bay
- Manufacturing, Morro Bay
- Marinas & Marina Services, Morro Bay
- Marine & Lake Services, Morro Bay
- Marine Animals & Fish, Morro Bay
- Marine Hardware, Morro Bay
- Marine Products And Services, Morro Bay
- Marine Repair & Service Stations, Morro Bay
- Marine Supplies & Equipment, Morro Bay - Boat Supplies
- Marine Supplies & Equipment Repair, Morro Bay - Boat Supplies & Equipment
- Marriage & Family Counselors, Morro Bay
- Martial Arts & Self Defense Schools, Morro Bay
- Masonry Contractors, Morro Bay - Stone Mason, Brick Mason - Install & Repair
- Massage Therapists & Professional, Morro Bay
- Massage Therapy, Morro Bay
- Meat Market, Wholesale & Products, Morro Bay
- Medical & Dental Management, Morro Bay
- Medical Business Management Services, Morro Bay
- Medical Management & Business Administration Service, Morro Bay
- Medical Supplies & Equipment, Morro Bay
- Membership Sports & Recreation Clubs, Morro Bay
- Men's Clothing Stores, Morro Bay - Clothes & Accessories
- Merchandising & Marketing Consultants, Morro Bay
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- Metal Windows, Morro Bay
- Metal Working Machinery, Morro Bay
- Methodist Church, Morro Bay
- Mexican Restaurants, Morro Bay
- Mini & Self Storage, Morro Bay
- Miniatures Collectors, Morro Bay
- Miscellaneous Retail Stores, Morro Bay
- Miscellaneous Government, Morro Bay
- Miscellaneous Industry, Morro Bay
- Miscellaneous Personal Services, Morro Bay
- Miscellaneous Professional, Morro Bay
- Miscellaneous Toys & Supplies, Morro Bay
- Mobile Home Parks & Communities , Morro Bay
- Mortgage Bankers & Correspondents, Morro Bay
- Mortgage Companies, Morro Bay
- Mortgages & Loans, Morro Bay
- Motion Picture Pre & Post Production Services, Morro Bay
- Motion Pictures Video Tape Duplication & Transfer Services, Morro Bay
- Motor Vehicle, Morro Bay
- Motor Vehicle Rental & Leasing, Morro Bay
- Motorcycle Parts, Accessories & Dealers, Morro Bay
- Motorcycle Wreckers, Morro Bay
- Movie Theaters, Morro Bay
- Moving & Storage Supplies & Equipment, Morro Bay
- Moving Companies, Morro Bay
- Moving Services - Labor & Material, Morro Bay
- Moving Truck Rental , Morro Bay
- Muffler Shop & Exhaust Systems, Morro Bay
- Museums, Morro Bay
- Music, Morro Bay
- Musical Instrument Rental, Morro Bay - Band & Orchestra Instruments
- Musical Instruments & Equipment Stores, Morro Bay
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