- Radiator Coolant & Solvents, Cortland - Engine Coolant
- Radio Communications Equipment & Systems , Cortland
- Radio Stations & Broadcasting Companies, Cortland
- Radiologists, Cortland - Radiology Doctors, Physicians & Surgeons
- Rail Line Travel Agents & Agencies, Cortland
- Range & Oven Repair, Service & Sales, Cortland
- Ready Mix Concrete, Cortland - Concrete Suppliers, Dealers & Company
- Ready Mix Concrete Producers, Cortland
- Real Estate, Cortland - Agent, Broker & Companies
- Real Estate Appraisers & Consulting Services, Cortland
- Real Estate Consultants, Cortland
- Real Estate Management, Cortland
- Real Estate Services, Cortland
- Recycling Drop-Off Centers, Cortland
- Recycling Scrap & Waste Materials, Cortland - Scrap Metal, etc
- Refrigerator Sales, Service & Repair, Cortland - Fridge
- Refuse Collection & Disposal Services, Cortland
- Rehabilitation Centers, Products & Services, Cortland
- Rehabilitation Specialists, Cortland
- Rehabilitational Job Training Services, Cortland
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- Relief Organizations, Cortland
- Religious Organizations, Cortland
- Religious Practitioners, Cortland
- Rental & Leasing Business Equipment, Cortland
- Repair Services, Cortland
- Research Services, Cortland
- Residential, Cortland
- Residential Apartments, Cortland
- Residential Construction Contractors, Cortland - General Contractors
- Resorts & Hotels, Cortland
- Restaurants/Food & Dining, Cortland
- Resume Service, Cortland
- Retirement & Estate Planning, Cortland
- Retirement Communities & Home, Assisted Living & Apartments, Cortland
- Retirement Planning Consultants & Services, Cortland
- Roofing Consultants, Cortland - Roofing Companies
- Roofing Contractors, Cortland - Roof Repair, Cleaning, Installation & Maintenance - Roofers
- Roofing Materials & Supplies, Cortland
- Rooming & Boarding Houses, Cortland
- Rv Parks, Cortland
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