- Racing Car Supplies, Cortland
- Radiator Coolant & Solvents, Cortland - Engine Coolant
- Radiator Repair, Cortland - Gas Tank Repair
- Radio & Television Repair Shops , Cortland - TV Repair
- Radio & Tv Communications Equipment Manufacturers, Cortland
- Radio Stations & Broadcasting Companies, Cortland
- Radiologists, Cortland - Radiology Doctors, Physicians & Surgeons
- Real Estate, Cortland - Agent, Broker & Companies
- Real Estate Appraiser, Cortland - Appraisal Services
- Real Estate Appraisers & Consulting Services, Cortland
- Real Estate Developers, Cortland
- Real Estate Management, Cortland
- Real Estate Services, Cortland
- Record Storage, Destruction & Management, Cortland
- Reducing Exercise & Weight Control Services, Cortland
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- Rehabilitation Centers, Products & Services, Cortland
- Rehabilitation Specialists, Cortland
- Religious Organizations, Cortland
- Repair Services, Cortland
- Repossession Services, Cortland
- Residential, Cortland
- Residential Apartments, Cortland
- Residential Care Facilities, Cortland
- Residential Construction Contractors, Cortland - General Contractors
- Restaurants/Food & Dining, Cortland
- Retirement Communities & Home, Assisted Living & Apartments, Cortland
- Retirement Communities & Homes, Cortland
- Roller Skating Rinks, Cortland
- Roofing Materials & Supplies, Cortland
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