- Machine Shop, Elberton
- Machine Shop & Tool Repair Service, Elberton
- Machinery And Equipment Manufacturers, Elberton
- Machinery Repair & Rebuild, Elberton
- Machinery, Supplies & Equipment - Business Production Related, Elberton
- Machinery, Supplies & Equipment - Business Supplies Related, Elberton
- Machinery, Supplies & Equipment - Construction & Contractor Related, Elberton
- Maintenance, Cleaning & Sanitation, Elberton
- Major Appliances, Elberton - Household & Kitchen
- Management Consultants & Services, Elberton
- Manicurists & Pedicurists, Elberton
- Manufacturing, Elberton
- Manufacturing Products, Elberton
- Marble, Elberton
- Marinas & Marina Services, Elberton
- Masonry Contractors, Elberton - Stone Mason, Brick Mason - Install & Repair
- Masonry Materials & Supplies, Elberton
- Meat Brokers, Elberton
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- Meat Market, Wholesale & Products, Elberton
- Membership Sports & Recreation Clubs, Elberton
- Mental Health Clinics, Elberton - Treatment Centers
- Merchandise Sales Events, Elberton
- Methodist Church, Elberton
- Mexican Restaurants, Elberton
- Mildew Removal & Control, Elberton - Mold Removal
- Mini & Self Storage, Elberton
- Miscellaneous Business Product Repair, Elberton
- Miscellaneous Government, Elberton
- Miscellaneous Professional, Elberton
- Monuments, Tombstones, Markers & Memorials, Elberton
- Mortgage Bankers & Correspondents, Elberton
- Motor Vehicle, Elberton
- Motor Vehicle Rental & Leasing, Elberton
- Motorcycle Parts, Accessories & Dealers, Elberton
- Moving Truck Rental , Elberton
- Mulch, Peat & Moss Products, Elberton
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