- Balloon Arrangements, Kodiak
- Banks, Kodiak
- Banquet Halls, Kodiak
- Baptist Churches, Kodiak
- Barbers, Kodiak
- Barges, Kodiak
- Bars, Kodiak
- Bars & Grills, Kodiak
- Baseball Cards & Sports Memorabilia, Kodiak
- Bathroom Remodeling, Kodiak - Bathroom Remodel & Planning Services
- Beach & Water Related Services, Kodiak
- Bearings, Kodiak
- Beauty Salons, Kodiak
- Bed & Breakfast, Kodiak
- Bedroom Furniture Stores, Kodiak - Master & Kids Bedroom Furniture Sets & Beds
- Behavioral Health Doctors, Physicians & Surgeons, Kodiak - Behavioral Medicine
- Berean Church, Kodiak
- Beverage & Juice Bottlers Manufacturers, Kodiak
- Beverage Non-Alcoholic Manufacturers, Kodiak
- Beverage Stores, Kodiak
- Bible Church, Kodiak
- Bicycle Shops, Kodiak - Road, Hybrid, Folding, BMX, Electric & Mountain Bikes Stores & Dealers
- Bingo Halls, Supplies & Equipment, Kodiak
- Boat & Yacht Charter, Kodiak
- Boat Fishing Charters & Tours, Kodiak
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- Boat Services, Kodiak
- Boats & Yachts, Kodiak - Yachts, Sailboats & Boats for Sale
- Boiler Repair, Cleaning & Installation, Kodiak
- Bonds, Kodiak
- Book Stores, Kodiak
- Bookkeeping Services Licensed, Kodiak
- Bookkeeping Systems & Services, Kodiak
- Bottling Manufacturing, Kodiak
- Bowling Centers, Kodiak
- Brake Service & Repair, Kodiak - Brake Pads
- Builders & Contractors, Kodiak
- Builders & Contractors - More, Kodiak
- Building Construction Consultants, Kodiak - Construction Management & Consulting
- Building Hardware & Materials, Kodiak
- Building Materials, Kodiak - Wholesale, Manufacturers, Dealers & Suppliers
- Building Materials & Supplies, Kodiak
- Bus Lines, Kodiak - Bus Transportation
- Bus Rental & Charter Bus Service, Kodiak
- Business & Professional Associations, Kodiak
- Business Insurance, Kodiak
- Business Legal Services, Kodiak
- Business Management Consultants, Kodiak
- Business Services, Kodiak
- Business, Vocational & Technical, Kodiak
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