- Paint & Painting Supplies, Elberton
- Paint Stores, Elberton
- Paper & Cardboard Manufacturers, Elberton
- Paper Finishers Manufacturers, Elberton
- Passenger Vehicle Dealers, Elberton
- Passenger Water Transportation, Elberton
- Paving & Surface Preparation, Elberton - Paving Equipment, Materials & Supplies
- Pawn Shops, Elberton
- Pentecostal Churches, Elberton
- Personal Care, Elberton
- Personal Credit Institutions & Services, Elberton
- Personal Legal Services, Elberton
- Personal Service Consultants, Elberton
- Personal Services, Elberton
- Personal Watercraft Dealers, Elberton
- Pest Control Services, Elberton - Termite Control, Insects & Bed Bug Treatment - Pest Control Companies
- Petrolatum, Elberton - Petroleum Jelly - Oil & Crude Oil
- Pharmacists, Elberton
- Pharmacy & Drug Stores, Elberton - Drugstore - Chemists
- Physical Therapists, Elberton - Physical Therapy
- Pizza Restaurant 1 Of 2, Elberton
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- Plants, Trees, Flowers & Seeds, Elberton
- Plastic & Plastic Products, Elberton
- Plastic Products, Elberton
- Plastic Sheets, Rods, Tubing, Fabric, Film, Etc , Elberton
- Plumbers & Plumbing Contractors, Elberton - Installation, Repair & Replace Services
- Plumbing Equipment & Portable Toilet Rental & Leasing, Elberton
- Plumbing Fixtures, Equipment, Parts & Supplies, Elberton
- Portable Buildings, Elberton
- Pottery Retail, Elberton
- Poultry Wholesale, Elberton
- Precious Semi-Precious & Synthetic Stones, Elberton
- Precious Stones & Metals, Elberton
- Prefab Homes, Buildings & Structures, Elberton - Prefabricated Homes - Building Systems & Components
- Prefabricated Homes & Buildings, Elberton - Prefab Homes - Structures
- Presbyterian Churches, Elberton
- Product Repair Services, Elberton
- Professional, Elberton
- Professionals Equipment & Supplies, Elberton
- Propane & Natural Gas, Elberton
- Public Accountants, Elberton
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