- Bail Bonds, Smethport
- Banks, Smethport
- Baptist Churches, Smethport
- Barbecue Restaurants, Smethport
- Bars, Smethport
- Beauty Salons, Smethport
- Beer & Ale - Wholesale, Smethport
- Beer Taverns, Smethport
- Beverages, Smethport
- Bistros, Smethport
- Bonds, Smethport
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- Bricks, Blocks & Stone Products, Smethport - Companies, Wholesale, Manufacturers & Suppliers
- Builders & Contractors, Smethport
- Builders Hardware Stores, Smethport
- Building Hardware & Materials, Smethport
- Building Materials, Smethport - Wholesale, Manufacturers, Dealers & Suppliers
- Building Materials & Supplies, Smethport
- Bus Lines, Smethport - Bus Transportation
- Business & Professional Associations, Smethport
- Business Legal Services, Smethport
- Business Services, Smethport
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