- Car Detailing & Wash Service, Smithsburg - Auto Detailing
- Car Wash, Cleaning, Wax & Polish Service, Smithsburg
- Cars, Truck, Van & SUV Car Dealerships, Smithsburg - Auto Dealers
- Casual Dining Restaurants, Smithsburg
- Child Care & Day Care Services, Smithsburg
- Chinese Restaurants, Smithsburg
- Church Of God, Smithsburg
- Churches 1 Of 3, Smithsburg
- Churches 2 Of 3, Smithsburg
- Churches 3 Of 3, Smithsburg
- City & County Administrative Agencies, Smithsburg
- City & County Government, Smithsburg
- Cleaning & Maintenance Services, Smithsburg
- Clinics, Smithsburg
- CNC Machine Shop, Smithsburg
- Coin & Bill Count Sort & Wrapping Machines & Supplies, Smithsburg
- Commercial Equipment, Smithsburg
- Commercial Printing Manufacturers, Smithsburg
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- Community & Recreational Facilities, Smithsburg
- Community Centers, Smithsburg
- Community Services, Smithsburg
- Concrete, Smithsburg - Cement & Concrete Products, Suppliers, Companies
- Concrete Contractors, Smithsburg - Concrete Construction & Concrete Companies
- Concrete Product Manufacturers, Smithsburg
- Construction, Smithsburg
- Construction Services, Smithsburg
- Consultants & Services, Smithsburg
- Convention & Meeting Facilities, Smithsburg - Meeting Rooms
- Cookware & Cooking Utensils Stores, Smithsburg
- Credit Unions, Smithsburg
- Criminal Attorneys & Lawyers, Smithsburg
- Criminal Defense Attorneys & Lawyers, Smithsburg
- Criminal Defense Lawyers & Attorneys, Smithsburg
- Curtains, Drapes & Window Treatments and Coverings, Smithsburg - Drapery & Upholstery Fabric Stores
- Custom Furniture, Smithsburg - Furniture Designers & Custom Builders
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