- Bags, Summerland - Paper, Plastic, Sand, Burlap, Canvas, Transparent, etc
- Bakeries, Summerland
- Banks, Summerland
- Banquet Halls, Summerland
- Baptist Churches, Summerland
- Bars, Summerland
- Bars & Grills, Summerland
- Beauty Consultants, Summerland
- Beauty Salons, Summerland
- Bed & Breakfast, Summerland
- Bedding & Linens Stores, Summerland - Bed Sheets, Quilts and Coverlets, Cushions, Pillows, Slipcovers & Bed & Table Linens
- Beer & Wine Stores, Summerland
- Beverage Dispenser Supplies & Equipment , Summerland - Beverage Dispensing
- Beverage Stores, Summerland
- Bistros, Summerland
- Boating & Swimming Clubs, Summerland
- Boating Instruction, Summerland
- Boiler - New & Used, Summerland - Radiant Heating
- Boiler Supplies & Equipment, Summerland - Water Heaters & Boilers
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- Bonds, Summerland
- Bookkeeping Services Licensed, Summerland
- Bookkeeping Systems & Services, Summerland
- Books, Magazines & Newspapers Stores, Summerland - Bookstores
- Boutiques & Boutique Items, Summerland
- Bowling Centers, Summerland
- Brake Service & Repair, Summerland - Brake Pads
- Brick Masonry & Bricklayer Contractors, Summerland - Brick Mason - Install & Repair
- Builders & Contractors, Summerland
- Builders & Contractors - More, Summerland
- Building & Land Inspection Service, Summerland
- Building Construction Consultants, Summerland - Construction Management & Consulting
- Building Hardware & Materials, Summerland
- Building Materials & Supplies, Summerland
- Bus Lines, Summerland - Bus Transportation
- Business Legal Services, Summerland
- Business Management Consultants, Summerland
- Business Services, Summerland
- Business, Vocational & Technical, Summerland
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