Less than a block from Level B is the "Eddy Gate", the original main entrance to Cornell University; Eddy Street was once the main social and mercantile center of the now "Collegetown" area. The area had expanded to include College Avenue before the 1989 completion of the Schwartz Center for the performing arts, which eliminated the road that led from Eddy gate up to the bridge over the Cascadilla gorge. Built in 1896, under the supervision of A.D. White, the Eddy Gate may be the only place on campus you can see Cornell's motto inscribed in stone. (Also symbolically funny is the fact that Cornell, at this historic entrance to the University, has been alternating "Dead End", "Do Not Enter", and "No Outlet" signs here for the past 18 years.)
Level B's building was originally constructed by Hardee's Corporation as one of their fast-food restaurant operations in the early 1960's. After Hardee's left, it has had many tenants upstairs, including the very popular "Little" Joe's Restaurant (a smaller version of Joe's on Route 13).
The Basement ("B") level was many things over the years, including a ten space parking garage, storage, a print-shop, and a previous bar!
Level B is the idea of a 2003 Cornell University Hotel School Master's Program graduate who aspired to create a place to escape from the norm of Ithaca and upstate New York.
A lease was signed in Fall 2004. All permits, licenses, demolition, and all new construction, including an all oak hardwood bar and perhaps the finest bathrooms in town, took an entire year (and change).
You can see photos of the transformation from the previous bar into level B in the Gallery Section View.
There was an unofficial opening in December, but the party started officially on January 24th 2006!