- Painters, Smithsburg - Painting Contractors
- Passenger Vehicle Dealers, Smithsburg
- Paving Contractors - Driveway, Road, Walkway, Smithsburg - Installation, Repair & Seal - Asphalt & Concrete Pavers
- Personal Care, Smithsburg
- Personal Credit Institutions & Services, Smithsburg
- Personal Injury Attorneys & Lawyers, Smithsburg
- Personal Injury Lawyers & Attorneys, Smithsburg
- Personal Legal Services, Smithsburg
- Personal Services, Smithsburg
- Pest Control Services, Smithsburg - Termite Control, Insects & Bed Bug Treatment - Pest Control Companies
- Pet Care Services, Smithsburg
- Pet Feeding & Exercising Services, Smithsburg
- Pet Grooming & Boarding, Smithsburg
- Pet Grooming & Boarding Services, Smithsburg
- Pet Shops & Supplies, Smithsburg
- Pets Stores & Pet Supplies , Smithsburg
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- Pharmacy & Drug Stores, Smithsburg - Drugstore - Chemists
- Photo & Picture Frames, Smithsburg - Picture Framing
- Picture Frame Repair & Restoration, Smithsburg
- Pizza Restaurant 1 Of 2, Smithsburg
- Plants, Trees, Flowers & Seeds, Smithsburg
- Plumbers & Plumbing Contractors, Smithsburg - Installation, Repair & Replace Services
- Plumbing & Drainage - Supplies & Materials, Smithsburg
- Preschools, Smithsburg
- Preservation & Restoration Services, Smithsburg
- Printers Services, Smithsburg
- Product Repair Services, Smithsburg
- Professional, Smithsburg
- Professionals Equipment & Supplies, Smithsburg
- Public Accountants, Smithsburg
- Public Libraries, Smithsburg
- Publishing & Printing Manufacturers, Smithsburg
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