- Machine Shop & Tool Repair Service, Smithsburg
- Machinery, Supplies & Equipment - Business Supplies Related, Smithsburg
- Mail Delivery Service, Smithsburg
- Management Consultants & Services, Smithsburg
- Manicurists & Pedicurists, Smithsburg
- Manufacturing, Smithsburg
- Manufacturing Products, Smithsburg
- Martial Arts & Self Defense Schools, Smithsburg
- Meat Market, Wholesale & Products, Smithsburg
- Medical & Dental Management, Smithsburg
- Medical & Health Service Organizations, Smithsburg
- Medical Groups & Clinics, Smithsburg - Medical & Health Centers
- Mennonite Church, Smithsburg
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- Metal Specialties, Smithsburg
- Methodist Church, Smithsburg
- Miscellaneous Household Item Repair, Smithsburg
- Miscellaneous Government, Smithsburg
- Miscellaneous Personal Services, Smithsburg
- Miscellaneous Professional, Smithsburg
- Money Change Machines, Smithsburg
- Money Counting & Wrapping, Smithsburg
- Mortgage Bankers & Correspondents, Smithsburg
- Motor Vehicle, Smithsburg
- Muffler Shop & Exhaust Systems, Smithsburg
- Mulch, Peat & Moss Products, Smithsburg
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