- Bakeries, Lincoln City
- Baking Supplies & Needs, Lincoln City - Flavoring Extracts, Flour & More
- Banks, Lincoln City
- Banner Lettering, Lincoln City
- Banquet Halls, Lincoln City
- Baptist Churches, Lincoln City
- Barbecue Restaurants, Lincoln City
- Barbers, Lincoln City
- Bars, Lincoln City
- Bars & Grills, Lincoln City
- Baseball Cards & Sports Memorabilia, Lincoln City
- Bathroom Fixtures, Lincoln City - Bathroom Faucets, Bathtubs, Sinks, Shower Heads & Fixtures, etc
- Beach & Water Related Services, Lincoln City
- Beauty Salons, Lincoln City
- Bed & Breakfast, Lincoln City
- Bedroom Furniture Stores, Lincoln City - Master & Kids Bedroom Furniture Sets & Beds
- Beer & Wine Stores, Lincoln City
- Beverage Stores, Lincoln City
- Beverages, Lincoln City
- Bibles Retail, Lincoln City
- Bicycle Rentals, Lincoln City - Bike Rental
- Bicycle Shops, Lincoln City - Road, Hybrid, Folding, BMX, Electric & Mountain Bikes Stores & Dealers
- Blouses, Shirts & Sweater Manufacturers, Lincoln City
- Blueprint Service, Lincoln City - Blueprinting Services
- Boat & Yacht Charter, Lincoln City
- Boat Services, Lincoln City
- Boat Storage , Lincoln City - Equipment & Services
- Bonds, Lincoln City
- Book Publishers, Lincoln City - Book Printing & Publishing
- Book Stores, Lincoln City
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- Book Stores - Christian Books, Lincoln City
- Bookkeeping Services Licensed, Lincoln City
- Bookkeeping Systems & Services, Lincoln City
- Books, Magazines & Newspapers Stores, Lincoln City - Bookstores
- Boutiques & Boutique Items, Lincoln City
- Bowling Centers, Lincoln City
- Brake Service & Repair, Lincoln City - Brake Pads
- Breakfast Restaurants, Lincoln City
- Brew Pubs, Lincoln City
- Brick Masonry & Bricklayer Contractors, Lincoln City - Brick Mason - Install & Repair
- Bricks, Blocks & Stone Products, Lincoln City - Companies, Wholesale, Manufacturers & Suppliers
- Builders & Contractors, Lincoln City
- Builders & Contractors - More, Lincoln City
- Builders Hardware Stores, Lincoln City
- Building & Land Inspection Service, Lincoln City
- Building Construction Consultants, Lincoln City - Construction Management & Consulting
- Building Hardware & Materials, Lincoln City
- Building Materials, Lincoln City - Wholesale, Manufacturers, Dealers & Suppliers
- Building Materials & Supplies, Lincoln City
- Building Site Preparation Contractors, Lincoln City - Land Preparation & Land Clearing
- Burglar & Alarm Service, Lincoln City - Monitoring Service
- Burglar Alarm Systems, Lincoln City
- Business & Professional Associations, Lincoln City
- Business Communication Consultants, Lincoln City
- Business Insurance, Lincoln City
- Business Legal Services, Lincoln City
- Business Management Consultants, Lincoln City
- Business Services, Lincoln City
- Business, Vocational & Technical, Lincoln City
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