- Parking Lot Road & Airport Services, Watkins Glen
- Passenger Ground Transportation, Watkins Glen
- Passenger Vehicle Dealers, Watkins Glen
- Passenger Water Transportation, Watkins Glen
- Personal Care, Watkins Glen
- Personal Credit Institutions & Services, Watkins Glen
- Personal Legal Services, Watkins Glen
- Personal Services, Watkins Glen
- Personal Watercraft Dealers, Watkins Glen
- Physical Therapists, Watkins Glen - Physical Therapy
- Pipeline Contractors, Watkins Glen - Oil, Water & Gas Pipeline Companies - Installation & Repair
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- Pizza Restaurant 1 Of 2, Watkins Glen
- Plumbers & Plumbing Contractors, Watkins Glen - Installation, Repair & Replace Services
- Plumbing & Drainage - Supplies & Materials, Watkins Glen
- Plumbing - Sewer & Drain Cleaning & Repair, Watkins Glen
- Presbyterian Churches, Watkins Glen
- Prisons City & County, Watkins Glen
- Product Rental & Leasing, Watkins Glen
- Product Repair Services, Watkins Glen
- Professional, Watkins Glen
- Propane & Natural Gas, Watkins Glen
- Public Libraries, Watkins Glen
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