- Machine Shop & Tool Repair Service, Toccoa
- Machinery, Supplies & Equipment - Business Production Related, Toccoa
- Machinery, Supplies & Equipment - Business Supplies Related, Toccoa
- Machinery, Supplies & Equipment - Construction & Contractor Related, Toccoa
- Maintenance, Cleaning & Sanitation, Toccoa
- Management Consultants & Services, Toccoa
- Manicurists & Pedicurists, Toccoa
- Manufacturing, Toccoa
- Manufacturing Products, Toccoa
- Marriage & Family Counselors, Toccoa
- Masonry Materials & Supplies, Toccoa
- Mastectomy Apparel, Forms, Prostheses & Supplies, Toccoa
- Meat Market, Wholesale & Products, Toccoa
- Medical & Dental Management, Toccoa
- Medical Supplies & Equipment, Toccoa
- Membership Sports & Recreation Clubs, Toccoa
- Mental Health Specialists, Toccoa - Psychologist, Psychiatrist, Psychotherapist, etc
- Merchandise Sales Events, Toccoa
- Metal Buildings, Toccoa - Kits, Homes, Steel Buildings, etc
- Methodist Church, Toccoa
- Mexican Restaurants, Toccoa
- Microwave Ovens, Toccoa
- Midwives, Toccoa
- Mildew Removal & Control, Toccoa - Mold Removal
- Mini & Self Storage, Toccoa
- Mining, Toccoa
- Ministries Church, Toccoa
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- Miscellaneous Business Services, Toccoa
- Miscellaneous Government, Toccoa
- Miscellaneous Manufacturing, Toccoa
- Miscellaneous Personal Services, Toccoa
- Miscellaneous Photographers, Toccoa
- Miscellaneous Professional, Toccoa
- Mission Churches, Toccoa
- Modular & Mobile Homes For Sale, Toccoa - Manufactured Homes Sale & Service
- Moisture & Vapor Control, Toccoa
- Moldings Materials, Toccoa
- Molds, Toccoa
- Money Change Machines, Toccoa
- Monuments, Tombstones, Markers & Memorials, Toccoa
- Mortgage Bankers & Correspondents, Toccoa
- Motor Vehicle, Toccoa
- Motor Vehicle Rental & Leasing, Toccoa
- Motorcycle & ATV Repair & Service, Toccoa
- Motorcycle Parts, Accessories & Dealers, Toccoa
- Motorcycle Repair & Service, Toccoa
- Motorcycles Paint & Refinishing, Toccoa
- Moving Companies, Toccoa
- Moving Truck Rental , Toccoa
- Muffler Shop & Exhaust Systems, Toccoa
- Museums, Toccoa
- Music, Toccoa
- Musical Instruments & Equipment Stores, Toccoa
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