- Cabinets & Cabinet Hardware, Cortland
- Cabins Cottages & Chalet Rental, Cortland
- Campgrounds, Cortland
- Car Alarms & Security Systems, Cortland - Remote Car Starter, etc
- Car Detailing & Wash Service, Cortland - Auto Detailing
- Car Rental, Cortland - Rental Cars & Lease Service
- Car Wash, Cleaning, Wax & Polish Service, Cortland
- Cardiologists, Cortland - Heart Doctors, Physicians & Surgeons (Cardiology)
- Carpenters, Cortland - Carpentry Contractors
- Carpet Rug & Upholstery Cleaners, Cortland
- Carpet, Rug & Linoleum Flooring Dealers, Cortland
- Cars, Truck, Van & SUV Car Dealerships, Cortland - Auto Dealers
- Casual Dining Restaurants, Cortland
- Caterers Food Services, Cortland
- Catholic Churches, Cortland
- Cellular & Mobile Phone Equipment & Systems Installation, Repair & Service, Cortland
- Cellular & Mobile Phone Service, Cortland
- Central American Restaurants, Cortland
- Chambers Of Commerce, Cortland
- Charismatic Church, Cortland
- Charitable & Non-Profit Organizations, Cortland
- Chemical Manufacturers, Cortland
- Chemical Compounds, Cortland
- Chemical Product Manufacturers, Cortland
- Chemicals & Related Products, Cortland
- Chicken Restaurants, Cortland
- Child Care & Day Care Services, Cortland
- Child Day Care Information & Referral Services, Cortland
- Child Related Social Services, Cortland
- Chinese Restaurants, Cortland
- Chiropractor, Cortland
- Christian Churches, Cortland
- Church Of Jesus Christ Of Latter Day Saints, Cortland
- Churches 1 Of 3, Cortland
- Churches 2 Of 3, Cortland
- Churches 3 Of 3, Cortland
- Churches Christian Science, Cortland
- Cigar, Cigarette & Tobacco Store & Supplies, Cortland
- City & County Administrative Agencies, Cortland
- City & County Government, Cortland
- City & County Law Enforcement, Cortland
- Cleaning & Maintenance Services, Cortland
- Clergy, Cortland
- Clinics, Cortland
- Clothing Stores, Cortland - Clothes & Accessories
- CNC Machine Shop, Cortland
- Coffee, Cortland
- Coffee & Tea Stores, Cortland
- Coffee, Espresso & Tea House Restaurants, Cortland
- Collectibles, Cortland
- Colleges & Universities, Cortland
- Commercial & Industrial Building Contractors, Cortland
- Commercial & Industrial Laundry, Cortland
- Commercial Equipment, Cortland
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- Commercial Printing, Cortland
- Commercial Printing Manufacturers, Cortland
- Communications Services, Cortland
- Community & Recreational Facilities, Cortland
- Community Church, Cortland
- Community Churches, Cortland
- Community Services, Cortland
- Computer & Audio Visual Services, Cortland
- Computer & Equipment Rental & Leasing, Cortland
- Computer & Software Stores, Cortland
- Computer Aided Design Systems & Services, Cortland - CAD
- Computer Cable & Wire Installation, Cortland
- Computer Maintenance & Repair, Cortland
- Computer Networks, Cortland - Design & Systems
- Computer Repair, Cortland
- Computer Room - Installation & Equipment, Cortland
- Computer Software & Services, Cortland
- Computer Software Service, Cortland
- Computer Stores, Cortland
- Computer Supplies, Parts, Equipments & Accessories, Cortland
- Computer System Consultants, Cortland - IT Consulting Services
- Computer System Designers & Consultants, Cortland
- Concrete, Cortland - Cement & Concrete Products, Suppliers, Companies
- Concrete & Cement, Cortland
- Concrete & Pumice Bricks, Cortland
- Concrete Contractors, Cortland - Concrete Construction & Concrete Companies
- Concrete Product Manufacturers, Cortland
- Construction, Cortland
- Construction & Civil Engineer, Cortland
- Construction Equipment Rental & Leasing, Cortland
- Construction Services, Cortland
- Consultants & Services, Cortland
- Contact Lenses, Cortland
- Convenience Stores, Cortland
- Convention & Meeting Facilities, Cortland - Meeting Rooms
- Convents & Monasteries, Cortland
- Cooling System & Parts, Cortland - Antifreeze, Radiator, Water Pump, Fan, Hoses, Belts, etc
- Copier & Copy Machine Sales, Supplies, Service & Repair, Cortland
- Copier & Copy Machine Supplies, Equipment & Parts, Cortland
- Copying & Duplicating Services, Cortland
- Cosmetics, Toiletries, Perfumes & Beauty Supply Stores, Cortland
- Counseling Professionals, Cortland
- Counseling Services, Cortland
- Country Cooking Restaurants, Cortland
- County Police, Cortland
- Craft Supplies, Cortland - Hobby & Craft Stores
- Cranes & Derricks, Cortland
- Credit Card & Plans - Machines, Equipment & Supplies , Cortland - Terminal Systems
- Credit Unions, Cortland
- Cremation Services, Supplies & Equipment, Cortland
- Cruise Agents, Cortland - Travel Agents
- Cruise Lines, Cortland - Cruises
- Crushed Stone & Rock, Cortland - Crushed Granite, Concrete, Gravel, etc
- Custom Sewing & Alterations, Cortland
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