- Cabins Cottages & Chalet Rental, Helen
- Cable TV Companies & Services, Helen
- Cafe Restaurants, Helen
- Cakes, Pies, & Pastries, Helen
- Campgrounds, Helen
- Candy, Nut & Confectionery Wholesale & Retail, Helen - Candy Stores
- Car Rental, Helen - Rental Cars & Lease Service
- Casual Dining Restaurants, Helen
- Central American Restaurants, Helen
- Chambers Of Commerce, Helen
- Children & Family Entertainment, Helen
- Christmas Decorations & Lights, Helen
- Churches 1 Of 3, Helen
- City & County Administrative Agencies, Helen
- City & County Government, Helen
- Clothing Stores, Helen - Clothes & Accessories
- Cocktail Lounges, Helen
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- Coffee, Espresso & Tea House Restaurants, Helen
- Collectibles, Helen
- Commercial Equipment, Helen
- Communications Services, Helen
- Community & Recreational Facilities, Helen
- Community Services, Helen
- Construction, Helen
- Consultants & Services, Helen
- Convenience Stores, Helen
- Convention & Visitor Information & Bureaus, Helen - Tourist Information Centers
- Convention Services - Other, Helen
- Country Cooking Restaurants, Helen
- Craft Supplies, Helen - Hobby & Craft Stores
- Crane Services, Helen
- Cranes Hoisting & Rigging Service, Helen - Crane Rental Service
- Custom Made Boots & Shoes, Helen
- Customer Service Representatives, Helen
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