- Bakeries, Elberton
- Banks, Elberton
- Banquet Halls, Reception Halls & Party Facilities, Elberton
- Baptist Churches, Elberton
- Barbecue Restaurants, Elberton
- Barber Shops, Elberton
- Barbers, Elberton
- Battery, Elberton - Retail Batteries Stores
- Battery Storage, Elberton
- Bearings, Elberton
- Beauty Salons, Elberton
- Bedroom Furniture Stores, Elberton - Master & Kids Bedroom Furniture Sets & Beds
- Belting & Belting Supplies Wholesale, Elberton
- Belting Supplies & Equipment, Elberton
- Beverage & Juice Bottlers Manufacturers, Elberton
- Beverage Manufacturers, Elberton
- Beverage Non-Alcoholic Manufacturers, Elberton
- Beverage Stores, Elberton
- Boat Services, Elberton
- Boats & Yachts, Elberton - Yachts, Sailboats & Boats for Sale
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- Bonds, Elberton
- Bookkeeping Services Commercial, Elberton
- Bookkeeping Services Licensed, Elberton
- Bookkeeping Systems & Services, Elberton
- Books, Magazines & Newspapers Stores, Elberton - Bookstores
- Bottling Manufacturing, Elberton
- Brake Service & Repair, Elberton - Brake Pads
- Breakfast Restaurants, Elberton
- Bricks, Blocks & Stone Products, Elberton - Companies, Wholesale, Manufacturers & Suppliers
- Builders & Contractors, Elberton
- Builders & Contractors - More, Elberton
- Builders Hardware Stores, Elberton
- Building Construction Consultants, Elberton - Construction Management & Consulting
- Building Hardware & Materials, Elberton
- Building Materials, Elberton - Wholesale, Manufacturers, Dealers & Suppliers
- Building Materials & Supplies, Elberton
- Business & Professional Associations, Elberton
- Business & Trade Organizations, Elberton
- Business Legal Services, Elberton
- Business Services, Elberton
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