- Machine Shop & Tool Repair Service, Scotts Valley
- Machinery, Supplies & Equipment - Business Production Related, Scotts Valley
- Machinery, Supplies & Equipment - Business Supplies Related, Scotts Valley
- Machinery, Supplies & Equipment - Construction & Contractor Related, Scotts Valley
- Mailbox Rental Services, Scotts Valley
- Mailing, Delivery & Courier Service, Scotts Valley
- Major Appliances, Scotts Valley - Household & Kitchen
- Make Up & Cosmetics Application, Scotts Valley
- Malls & Shopping Centers, Scotts Valley
- Management Consultants & Services, Scotts Valley
- Manicurists & Pedicurists, Scotts Valley
- Manufacturing, Scotts Valley
- Marine Supplies & Equipment, Scotts Valley - Boat Supplies
- Marriage & Family Counselors, Scotts Valley
- Martial Arts & Self Defense Schools, Scotts Valley
- Masonry Materials & Supplies, Scotts Valley
- Massage Therapists & Professional, Scotts Valley
- Massage Therapy, Scotts Valley
- Meat Market, Wholesale & Products, Scotts Valley
- Medical & Dental Management, Scotts Valley
- Medical & Health Service Organizations, Scotts Valley
- Medical Business Management Services, Scotts Valley
- Medical Equipment Manufacturers, Scotts Valley
- Medical Management & Business Administration Service, Scotts Valley
- Medical Products & Equipment, Scotts Valley
- Medical Research Facilities, Scotts Valley - Research & Development Centers
- Medical Supplies & Equipment, Scotts Valley
- Mental Health Clinics, Scotts Valley - Treatment Centers
- Merchandising & Marketing Consultants, Scotts Valley
- Mexican Restaurants, Scotts Valley
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- Mini & Self Storage, Scotts Valley
- Mining, Scotts Valley
- Miscellaneous Business Product Repair, Scotts Valley
- Miscellaneous Agriculture, Scotts Valley
- Miscellaneous Business Services, Scotts Valley
- Miscellaneous Government, Scotts Valley
- Miscellaneous Manufacturing, Scotts Valley
- Miscellaneous Personal Services, Scotts Valley
- Miscellaneous Photographers, Scotts Valley
- Miscellaneous Professional, Scotts Valley
- Mobile Home Contractors, Scotts Valley
- Mobile Home Improvements & Repairs, Scotts Valley
- Mobile Home Parks & Communities , Scotts Valley
- Mortgage Bankers & Correspondents, Scotts Valley
- Mortgage Companies, Scotts Valley
- Mortgages & Loans, Scotts Valley
- Motor Vehicle, Scotts Valley
- Motorcycle & Motor Scooters Dealers, Repair & Service, Scotts Valley
- Motorcycle Parts, Accessories & Dealers, Scotts Valley
- Motorcycle Repair & Service, Scotts Valley
- Motorcycle Trailers, Scotts Valley
- Movie Theaters, Scotts Valley
- Moving & Storage Supplies & Equipment, Scotts Valley
- Moving Companies, Scotts Valley
- Music, Scotts Valley
- Music Lessons, Scotts Valley
- Music Lessons - Instrumental, Scotts Valley
- Music Production Services, Scotts Valley
- Musical Instruments & Equipment Stores, Scotts Valley
- Musical Recording Services, Scotts Valley
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