- Mail Delivery Service, Oro Valley
- Mailbox Rental Services, Oro Valley
- Mailing, Delivery & Courier Service, Oro Valley
- Malls & Shopping Centers, Oro Valley
- Management Consultants & Services, Oro Valley
- Manicurists & Pedicurists, Oro Valley
- Medical Diagnostic Clinics, Oro Valley - Clinical Labs & Centers
- Medical Supplies & Equipment, Oro Valley
- Membership Sports & Recreation Clubs, Oro Valley
- Mental Health Specialists, Oro Valley - Psychologist, Psychiatrist, Psychotherapist, etc
- Middle Eastern Restaurants, Oro Valley
- Mining, Oro Valley
- Mining Consultants, Oro Valley
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- Mining Development & Exploration, Oro Valley
- Mining Services, Oro Valley
- Miscellaneous Government, Oro Valley
- Miscellaneous Personal Services, Oro Valley
- Miscellaneous Professional, Oro Valley
- Mobile Home Parks & Communities , Oro Valley
- Mortgage Bankers & Correspondents, Oro Valley
- Mortgage Contracts & Services, Oro Valley
- Mortgages & Loans, Oro Valley
- Motor Vehicle, Oro Valley
- Motor Vehicle Rental & Leasing, Oro Valley
- Moving & Storage Supplies & Equipment, Oro Valley
- Moving Companies, Oro Valley
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