- Off Road Vehicles, Decorah
- Off Road Vehicles Parts & Accessories, Decorah
- Office Supplies, Equipment & Office Furniture Stores, Decorah
- Oil & Petroleum Products, Decorah - Merchant, Wholesalers, etc
- Ophthalmologists, Decorah - Eye Doctors, Physicians & Surgeons (Ophthalmology)
- Optical Stores - Eyeglasses, Lenses & Sunglasses, Decorah
- Optometrists, Decorah - Eye Doctors, Physicians & Surgeons (Optometry)
- Ornamental Greenhouses, Decorah
- Ornamental Nursery, Decorah
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- Ornamental Nursery Services, Decorah
- Orthodontist, Decorah - Teeth Straightening, Invisalign & Dental Braces
- Other Building Materials & Supplies, Decorah
- Other Lodging, Decorah
- Outboard Motors, Decorah
- Outdoor & Lawn & Garden Equipment Repair & Service, Decorah
- Outpatient Services, Decorah - Outpatient Care
- Oxygen & Respiratory Equipment & Supplies, Decorah - Oxygen Concentrator, Tank, Machine, etc
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