- Baha'i Church, Homer
- Bakeries, Homer
- Banks, Homer
- Baptist Churches, Homer
- Barges, Homer
- Bars, Homer
- Bars & Grills, Homer
- Beach & Water Related Services, Homer
- Beads Decor, Homer
- Beauty Salons, Homer
- Bed & Breakfast, Homer
- Beer Brewing Supplies & Equipment, Homer
- Beer Taverns, Homer
- Behavioral Health Doctors, Physicians & Surgeons, Homer - Behavioral Medicine
- Beverage Stores, Homer
- Bicycle Repair & Service, Homer - Bike Repair Shops
- Bicycle Shops, Homer - Road, Hybrid, Folding, BMX, Electric & Mountain Bikes Stores & Dealers
- Boat & Yacht Charter, Homer
- Boat Covers, Tops & Upholstery, Homer
- Boat Fishing Charters & Tours, Homer
- Boat Services, Homer
- Boat Storage , Homer - Equipment & Services
- Boating Instruction, Homer
- Boats & Yachts, Homer - Yachts, Sailboats & Boats for Sale
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- Boiler & Furnace Contractors, Homer - Installation, Cleaning & Repair Services
- Boiler Repair, Cleaning & Installation, Homer
- Bonds, Homer
- Book Stores, Homer
- Bookkeeping Services Licensed, Homer
- Bookkeeping Systems & Services, Homer
- Bottled Gas, Lp Gas & Propane Dealers, Homer
- Bowling Centers, Homer
- Brake Service & Repair, Homer - Brake Pads
- Builders & Contractors, Homer
- Builders & Contractors - More, Homer
- Building Construction Consultants, Homer - Construction Management & Consulting
- Building Hardware & Materials, Homer
- Building Materials, Homer - Wholesale, Manufacturers, Dealers & Suppliers
- Building Materials & Supplies, Homer
- Building Site Preparation Contractors, Homer - Land Preparation & Land Clearing
- Bus Rental & Charter Bus Service, Homer
- Business & Professional Associations, Homer
- Business Insurance, Homer
- Business Legal Services, Homer
- Business Management Consultants, Homer
- Business Services, Homer
- Business, Vocational & Technical, Homer
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