- Bakeries, Upper Sandusky
- Banks, Upper Sandusky
- Banquet Halls, Upper Sandusky
- Banquet Halls, Reception Halls & Party Facilities, Upper Sandusky
- Baptist Churches, Upper Sandusky
- Barbers, Upper Sandusky
- Bars, Upper Sandusky
- Bars & Grills, Upper Sandusky
- Bathing Accessories, Upper Sandusky
- Bathroom Accessories & Fixtures, Upper Sandusky - Bath Accessories, Vanity & Mirrors
- Beauty Salons, Upper Sandusky
- Bedroom Furniture Stores, Upper Sandusky - Master & Kids Bedroom Furniture Sets & Beds
- Beer & Wine Stores, Upper Sandusky
- Beer Taverns, Upper Sandusky
- Bible Church, Upper Sandusky
- Bicycle Rentals, Upper Sandusky - Bike Rental
- Bicycle Repair & Service, Upper Sandusky - Bike Repair Shops
- Bicycle Shops, Upper Sandusky - Road, Hybrid, Folding, BMX, Electric & Mountain Bikes Stores & Dealers
- Boat Services, Upper Sandusky
- Bonds, Upper Sandusky
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- Bookkeeping Services Commercial, Upper Sandusky
- Bookkeeping Services Licensed, Upper Sandusky
- Bookkeeping Systems & Services, Upper Sandusky
- Bottled Gas, Lp Gas & Propane Dealers, Upper Sandusky
- Bowling Centers, Upper Sandusky
- Breakfast Restaurants, Upper Sandusky
- Bricks, Blocks & Stone Products, Upper Sandusky - Companies, Wholesale, Manufacturers & Suppliers
- Builders & Contractors, Upper Sandusky
- Builders & Contractors - More, Upper Sandusky
- Builders Hardware Stores, Upper Sandusky
- Building Construction Consultants, Upper Sandusky - Construction Management & Consulting
- Building Equipment Installation Contractors, Upper Sandusky
- Building Hardware & Materials, Upper Sandusky
- Building Materials & Supplies, Upper Sandusky
- Business & Professional Associations, Upper Sandusky
- Business Forms, Systems & Supplies, Upper Sandusky
- Business Insurance, Upper Sandusky
- Business Legal Services, Upper Sandusky
- Business Management Consultants, Upper Sandusky
- Business Services, Upper Sandusky
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