- Labor union
- Law school
- Live music venue
- Labor relations attorney
- Law firm
- Lawn irrigation equipment supplier
- Lawyers association
- Landscape architect
- Life coach
- Leather cleaning service
- Leather wholesaler
- Legal services
- Leather coats store
- Lodge
- Landscaper
- Local medical services
- Laundry service
- Lawn care service
- Landscape designer
- Land allotment