- Machine Shop & Tool Repair Service, Cortland
- Machinery, Supplies & Equipment - Business Production Related, Cortland
- Machinery, Supplies & Equipment - Business Supplies Related, Cortland
- Machinery, Supplies & Equipment - Construction & Contractor Related, Cortland
- Major Appliances, Cortland - Household & Kitchen
- Management Consultants & Services, Cortland
- Manufacturers Agents & Representatives, Cortland
- Manufacturers Representative, Cortland - Reps, Independent Sales Representative, Sales Agent, etc
- Manufacturing, Cortland
- Marinas & Marina Services, Cortland
- Marriage & Family Counselors, Cortland
- Masonry Contractors, Cortland - Stone Mason, Brick Mason - Install & Repair
- Medical Groups & Clinics, Cortland - Medical & Health Centers
- Medical Supplies & Equipment, Cortland
- Medical Transcription Service, Cortland
- Membership Sports & Recreation Clubs, Cortland
- Mental Health Specialists, Cortland - Psychologist, Psychiatrist, Psychotherapist, etc
- Metal Repair Service & Blacksmith, Cortland - Iron Works
- Methodist Church, Cortland
- Mini & Self Storage, Cortland
- Miscellaneous Household Item Repair, Cortland
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- Miscellaneous Agriculture, Cortland
- Miscellaneous Government, Cortland
- Miscellaneous Manufacturing, Cortland
- Miscellaneous Personal Services, Cortland
- Miscellaneous Photographers, Cortland
- Miscellaneous Professional, Cortland
- Mission Churches, Cortland
- Mobile Home Parks & Communities , Cortland
- Mortgage Bankers & Correspondents, Cortland
- Motor Vehicle, Cortland
- Motor Vehicle Rental & Leasing, Cortland
- Motorcycle & Motor Scooters Dealers, Repair & Service, Cortland
- Motorcycle Parts, Accessories & Dealers, Cortland
- Motorcycle Repair & Service, Cortland
- Moving Supplies & Equipment Rental, Cortland
- Moving Truck Rental , Cortland
- Mulch, Peat & Moss Products, Cortland
- Music, Cortland
- Musical Instruments & Equipment Stores, Cortland
- Musical Instruments Repair, Sales & Service, Cortland
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