- Manicurists & Pedicurists, Wheelersburg
- Manufactured & Mobile Home Movers & Transporting, Wheelersburg
- Manufacturing, Wheelersburg
- Manufacturing Products, Wheelersburg
- Marine Supplies & Equipment, Wheelersburg - Boat Supplies
- Masonry Materials & Supplies, Wheelersburg
- Membership Sports & Recreation Clubs, Wheelersburg
- Merchandise Sales Events, Wheelersburg
- Methodist Church, Wheelersburg
- Mexican Restaurants, Wheelersburg
- Miscellaneous Government, Wheelersburg
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- Miscellaneous Manufacturing, Wheelersburg
- Miscellaneous Personal Services, Wheelersburg
- Miscellaneous Photographers, Wheelersburg
- Miscellaneous Professional, Wheelersburg
- Mobile Home Parks & Communities , Wheelersburg
- Mortgage Bankers & Correspondents, Wheelersburg
- Mortgages & Loans, Wheelersburg
- Motor Vehicle, Wheelersburg
- Motor Vehicle Rental & Leasing, Wheelersburg
- Movie Theaters, Wheelersburg
- Moving Truck Rental , Wheelersburg
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