Okay, I should have researched this a bit better before replying the first time.
First, you should be setting the cookie with a command like:
setcookie("cookieName",etc,etc,etc)
So, when doing the check for the existence of the cookie, first get the value from the $HTTP_COOKIE_VARS global variable and save it to its own variable, e.g.:
$cookieName = $HTTP_COOKIE_VARS["cookieName"];
Then
if (isset($cookieName)) {
include("businessoptions.inc");
} else {
echo "<IMG WIDTH=466 HEIGHT=89 LOWSRC=/"images/trans1x1.gif/" SRC=/"images/iclogo.gif/">";
}
should work quite nicely. Remember to escape (/) your inverted commas in an echo statement. And check the syntax of your if/else statements!