- Carpet, Rug & Linoleum Flooring Dealers, Gowanda
- Casual Dining Restaurants, Gowanda
- Catholic Churches, Gowanda
- Cellular & Mobile Phone Service, Gowanda
- Chinese Restaurants, Gowanda
- Chiropractic Clinics, Gowanda
- Chiropractor, Gowanda
- Christian Churches, Gowanda
- Church Of Christ, Gowanda
- Church Of Jesus Christ Of Latter Day Saints, Gowanda
- Churches 1 Of 3, Gowanda
- Cigar, Cigarette & Tobacco Store & Supplies, Gowanda
- City & County Government, Gowanda
- Clinics, Gowanda
- Clothing & Accessories Resale & Consignment Shops, Gowanda
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- Coffee, Espresso & Tea House Restaurants, Gowanda
- Commercial Equipment, Gowanda
- Communications Services, Gowanda
- Community & Recreational Facilities, Gowanda
- Community Services, Gowanda
- Concrete Contractors, Gowanda - Concrete Construction & Concrete Companies
- Construction, Gowanda
- Contact Lenses, Gowanda
- Contractor Tools Rental & Leasing, Gowanda
- Contractors Equipment & Supplies - Rental & Leasing, Gowanda
- Convenience Stores, Gowanda
- Convention & Meeting Facilities, Gowanda - Meeting Rooms
- Copying & Duplicating Services, Gowanda
- Credit Unions, Gowanda
- Cultural & Tribal Organizations & Clubs, Gowanda
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