- Baha'i Church, Kapaa
- Bail Bonds, Kapaa
- Bakeries, Kapaa
- Bankruptcy Attorneys & Lawyers, Kapaa
- Bankruptcy Attorneys & Lawyers, Kapaa
- Bankruptcy Lawyers & Attorneys, Kapaa
- Bankruptcy Services, Kapaa
- Banks, Kapaa
- Banners, Flags, Pennants, Decals, Posters & Signs, Kapaa
- Baptist Churches, Kapaa
- Barbecue Restaurants, Kapaa
- Barber Shops, Kapaa
- Barbers, Kapaa
- Bars, Kapaa
- Bars & Grills, Kapaa
- Bath Toiletries, Kapaa
- Bathroom Fixtures, Kapaa - Bathroom Faucets, Bathtubs, Sinks, Shower Heads & Fixtures, etc
- Battery, Kapaa - Retail Batteries Stores
- Battery Storage, Kapaa
- Beach & Water Related Services, Kapaa
- Beauty Salons, Kapaa
- Bed & Breakfast, Kapaa
- Bedding & Linens Stores, Kapaa - Bed Sheets, Quilts and Coverlets, Cushions, Pillows, Slipcovers & Bed & Table Linens
- Behavioral Health Doctors, Physicians & Surgeons, Kapaa - Behavioral Medicine
- Beverage Stores, Kapaa
- Bicycle Rentals, Kapaa - Bike Rental
- Bicycle Repair & Service, Kapaa - Bike Repair Shops
- Bicycle Shops, Kapaa - Road, Hybrid, Folding, BMX, Electric & Mountain Bikes Stores & Dealers
- Bicycle Tours, Kapaa
- Bill Payment Service, Kapaa
- Boat & Yacht Charter, Kapaa
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- Boat & Yacht Charters, Kapaa
- Boat Fishing Charters & Tours, Kapaa
- Boat Services, Kapaa
- Bonds, Kapaa
- Book Publishers, Kapaa - Book Printing & Publishing
- Book Stores, Kapaa
- Bookkeeping Services Licensed, Kapaa
- Bookkeeping Systems & Services, Kapaa
- Bottled Gas, Lp Gas & Propane Dealers, Kapaa
- Boutiques & Boutique Items, Kapaa
- Brake Service & Repair, Kapaa - Brake Pads
- Brakes & Brake Parts, Kapaa - Brake Pads, Rotors, Calipers, Lines, etc
- Breakfast Restaurants, Kapaa
- Brick Masonry & Bricklayer Contractors, Kapaa - Brick Mason - Install & Repair
- Brooms & Brushes Manufacturers, Kapaa
- Buddhist Churches, Kapaa
- Builders & Contractors, Kapaa
- Builders & Contractors - More, Kapaa
- Builders Hardware Stores, Kapaa
- Building & Home Inspection, Kapaa - Real Estate, Building, Land & House Inspection Service
- Building & Land Inspection Service, Kapaa
- Building Construction Consultants, Kapaa - Construction Management & Consulting
- Building Hardware & Materials, Kapaa
- Building Materials, Kapaa - Wholesale, Manufacturers, Dealers & Suppliers
- Building Materials & Supplies, Kapaa
- Bus Tour Agencies, Kapaa
- Business & Professional Associations, Kapaa
- Business Insurance, Kapaa
- Business Legal Services, Kapaa
- Business Services, Kapaa
- Business, Vocational & Technical, Kapaa
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