- Machine Shop, Cortland
- Machine Shop & Tool Repair Service, Cortland
- Machine Tools , Cortland
- Machine Tools Manufacturers Metal Cutting Types, Cortland
- Machinery And Equipment Manufacturers, Cortland
- Machinery, Supplies & Equipment - Business Production Related, Cortland
- Machinery, Supplies & Equipment - Business Supplies Related, Cortland
- Machinery, Supplies & Equipment - Construction & Contractor Related, Cortland
- Mailing, Delivery & Courier Service, Cortland
- Major Appliances, Cortland - Household & Kitchen
- Malls & Shopping Centers, Cortland
- Management Consultants & Services, Cortland
- Manicurists & Pedicurists, Cortland
- Manufactured & Mobile Home Movers & Transporting, Cortland
- Manufacturing, Cortland
- Manufacturing Products, Cortland
- Marriage & Family Counselors, Cortland
- Martial Arts & Self Defense Schools, Cortland
- Masonry Contractors, Cortland - Stone Mason, Brick Mason - Install & Repair
- Masonry Materials & Supplies, Cortland
- Massage Therapists & Professional, Cortland
- Massage Therapy, Cortland
- Mastectomy Apparel, Forms, Prostheses & Supplies, Cortland
- Mausoleum Builders, Cortland
- Medical Diagnostic Clinics, Cortland - Clinical Labs & Centers
- Medical Groups & Clinics, Cortland - Medical & Health Centers
- Medical Supplies & Equipment, Cortland
- Membership Sports & Recreation Clubs, Cortland
- Mental Health Clinics, Cortland - Treatment Centers
- Mental Health Specialists, Cortland - Psychologist, Psychiatrist, Psychotherapist, etc
- Metal Buildings, Cortland - Kits, Homes, Steel Buildings, etc
- Metaphysical Churches, Cortland
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- Methodist Church, Cortland
- Mexican Restaurants, Cortland
- Midwives, Cortland
- Mini & Self Storage, Cortland
- Mini Golf Courses, Cortland
- Ministries Church, Cortland
- Miscellaneous Household Item Repair, Cortland
- Miscellaneous Commercial & Industrial Supplies & Equipment Rental & Leasing, Cortland
- Miscellaneous Government, Cortland
- Miscellaneous Manufacturing, Cortland
- Miscellaneous Personal Services, Cortland
- Miscellaneous Photographers, Cortland
- Miscellaneous Professional, Cortland
- Mission Churches, Cortland
- Monuments, Tombstones, Markers & Memorials, Cortland
- Mortgage Bankers & Correspondents, Cortland
- Mortgage Companies, Cortland
- Mortgages & Loans, Cortland
- Motion Picture Pre & Post Production Services, Cortland
- Motor Vehicle, Cortland
- Motor Vehicle Rental & Leasing, Cortland
- Motorcycle Parts, Accessories & Dealers, Cortland
- Movie Theaters, Cortland
- Moving Companies, Cortland
- Moving Supplies & Equipment Rental, Cortland
- Moving Truck Rental , Cortland
- Muffler Shop & Exhaust Systems, Cortland
- Museums, Cortland
- Music, Cortland
- Musical Instrument Rental, Cortland - Band & Orchestra Instruments
- Musical Instruments & Equipment Stores, Cortland
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