There's a house at the top right of Goldenrod City. If you have a PLAINBADGE, the woman inside will give you a SQUIRTBOTTLE.
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In Pokemon Gold, the squirt bottle item can be obtained from the flower shop in Goldenrod City. It is only available to the player after the player has defeated the Goldenrod Gym.
in Goldenrod city in a little house that's surrounded by flowers there are two girls. One of them will give you the squirt bottle, but you need to beat the gym leader first and have your first 3 badges.
After you beat Whitney go to the flower shop and talk to the lady and she will give you a squirt bottle.
After beating the gym in Goldenrod City, go to the flower shop in the north east corner. It will be given to you there.
After you beat the goldenrod Gym leader, there is a house to the right of the gym. There are 2 people inside, talk to one of them for the squirt bottle.